CRA Mileage Log Requirements 2025: What to Record and How

Track each business trip, not just annual totals

If you drive for work, your mileage claim lives or dies on documentation. CRA expects a logbook with trip-level detail, not a year-end estimate written from memory.

Record each business trip on the same day while details are clear. Waiting even one week makes logs less reliable and increases the chance of missing trips or mixing personal travel into business totals.

A mobile detailer, realtor, or contractor can rack up many short trips in a week. Without daily tracking, those kilometres blur together quickly and your claim weakens.

Trip-by-trip logging feels tedious at first, but it becomes routine once you tie it to an existing habit, like closing your day or submitting weekly expenses.

Include the fields CRA reviewers expect to see

A mileage log should tell a clear story: where you went, why you went, and how far you drove for business. If that story is incomplete, your claim becomes harder to defend.

Use one format all year. Spreadsheet, app, or template all work if entries are consistent and complete.

• Trip date.
• Starting location and destination.
• Business purpose of trip.
• Kilometres driven for the trip.
• Opening and closing odometer readings for the year.
• Notes for unusual trips, detours, or shared personal/business travel.

Separate business and personal kilometres clearly

Your business-use percentage comes from annual business kilometres divided by total annual kilometres. That percentage then applies to eligible vehicle costs, such as fuel, insurance, maintenance, and other relevant expenses.

Do not estimate this percentage at year-end without support. Keep your odometer readings and trip entries current so your calculation ties back to real records.

If you have more than one vehicle, keep separate logs and expense files for each one. Mixing records creates confusion and can weaken your support during review.

Where per-kilometre rates or limits are relevant, confirm current amounts before filing [VERIFY CURRENT RATE].

Pick one logging method and keep it boringly consistent

You can use a spreadsheet, mileage app, or bookkeeping workflow. The best system is the one you will use every week without fail.

Set a weekly review block to fill gaps while you can still remember trip details. If you wait until month-end, entries become guesswork.

Also keep digital copies of fuel and service receipts in the same folder as your mileage records. When records live together, year-end prep becomes much faster.

If someone else helps with your bookkeeping, agree on one format and naming system from day one so handoff is easy.

Use this year-end mileage checklist before filing

Before tax filing, run a final quality check. The goal is not to make your records pretty. The goal is to make them complete, explainable, and easy to validate.

• Confirm opening and closing odometer photos.
• Reconcile total business kilometres to log entries.
• Archive receipts for all vehicle expense categories.
• Document your business-use percentage calculation.
• Review for missing trip purposes and fill gaps before memory fades.

Practical takeaway

A strong mileage claim is mostly a record-keeping habit. Track trips daily, review weekly, and reconcile at year-end. That routine gives you confidence if CRA asks questions.

This article is informational only and not tax advice. If your vehicle use is complex, get guidance from your bookkeeper or accountant before filing.