SnapBooksDownload the logbook
- Vehicle logbook 2026Excel (.xlsx) · works in Google Sheets
- Printable logbookPDF · US Letter, landscape
To use it in Google Sheets, upload the file to Google Drive and open it with Google Sheets; the formulas and totals carry over. It also opens in Excel, Numbers and LibreOffice.
What’s in the workbook
- Logbook: the date, destination, purpose and kilometres of each business trip, as the CRA asks.
- Business use: your total kilometres from the odometer at the start and end of the year, your business-use percentage, and the business portion of each vehicle expense.
- Business parking in full: parking for business isn’t reduced by your business-use percentage.
- CRA allowance rates: the 2026 per-kilometre rates, for employers paying a tax-free allowance.
What the CRA asks you to record
- For each business trip: the date, the destination, the purpose and the kilometres driven.
- The odometer reading at the start and end of your fiscal period.
- If you change vehicles during the year: the dates, and the odometer readings when you buy, sell or trade a vehicle.
You can deduct vehicle expenses only when they’re reasonable and you have receipts to support them. Keep the logbook and receipts for six years from the end of the tax year they relate to.
How the deduction works
- Work out your business use
8,000 business km out of 20,000 km driven in the year is 40% business use.
- Apply it to your vehicle expenses
Fuel, maintenance, insurance, licence and registration, loan interest and leasing costs of $9,000 × 40% = $3,600.
- Add business parking, then claim it on Form T2125
Enter the result on Chart A of Form T2125. Capital cost allowance (CCA) is worked out separately, and limits apply to interest, leasing costs and CCA for passenger vehicles.
The simplified logbook
Once you’ve kept a full logbook for a 12-month base year, the CRA lets you keep one for a continuous 3-month sample period in later years and use it to work out the year’s business use, as long as the result stays within 10% of the base year. Keep the base-year logbook for six years after the last year you use it.
CRA per-kilometre rates for 2026
| Where | First 5,000 km | Each km after that |
|---|---|---|
| Provinces | 73¢ | 67¢ |
| Yukon, Northwest Territories and Nunavut | 77¢ | 71¢ |
These are the most an employer can pay as a tax-free allowance. If you’re self-employed, you can’t deduct them: use your business-use percentage instead.
Mileage logs for other countries
Frequently asked questions
Can I claim 73¢ per km if I’m self-employed?
No. The CRA per-kilometre rates set the most an employer can pay as a tax-free allowance. Self-employed people deduct the business share of their actual vehicle costs, worked out from a logbook.
Does driving from home count as business?
Trips between your home and your regular place of business are generally personal. If you run your business from home, trips to clients and suppliers usually count as business.
Can employees use this logbook?
Yes. Employees can deduct vehicle expenses only in certain cases, with Form T2200 signed by their employer, and a logbook is the proof the CRA expects.
Does it work in Google Sheets?
Yes. Upload the Excel file to Google Drive and open it with Google Sheets; the formulas and totals carry over.