CRA Mileage Log Requirements
The CRA expects a contemporaneous log: a record made at or near the time of the trip, not reconstructed from memory at year-end. Each entry needs four facts plus year-end odometer readings.
What every entry must include
Date of the trip.
Destination (or area of travel).
Business purpose ('client meeting', 'site visit', 'supply pickup').
Kilometres driven for that trip.
Year-end requirements
Odometer reading at the start and end of the tax year. Total kilometres driven for the year (business + personal). Total business kilometres claimed.
If you switched vehicles partway through the year, separate logs for each vehicle with its own start and end odometer readings.
How long to keep records
Six years from the end of the tax year the log relates to. The CRA can review back to that point. After six years you can dispose of older mileage logs unless you have an active dispute open.
FAQ
Is a paper logbook still acceptable?
Yes. The CRA does not require a digital log. A paper notebook with the four required fields per entry is fully compliant. The advantage of automatic tracking is consistency, not legal status.
What if I forgot to log some trips?
Reconstruct what you can from calendar entries, client emails, and credit card receipts that place you at specific addresses on specific dates. The CRA does accept reasonable reconstruction when supported by independent evidence; what they reject is round-number guessing with no supporting documentation.
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