KM tracking for Canadian freelancers: claim every business trip

Vehicle expenses are one of the most commonly missed deductions for Canadian freelancers and self-employed workers. If you drive to meet clients, pick up supplies, or attend professional events, a portion of those kilometers is deductible — but only if you keep a log.

The CRA is strict about mileage claims. Without a written record, you cannot deduct vehicle expenses at all. The good news: keeping that record does not have to be complicated.

What counts as a business kilometer?

The CRA allows deductions for vehicle use that is "reasonable and necessary" for your business. This generally includes:

• Driving to and from client offices or job sites
• Trips to pick up supplies, equipment, or materials
• Attending professional development, conferences, or networking events
• Meetings with your accountant, lawyer, or other professionals
• Deliveries related to your work

Your daily commute from home to a fixed office does not count. But if your home is your principal place of business (common for freelancers), trips from home to meet clients are generally deductible.

How self-employed vehicle expenses are calculated

The CRA's prescribed per-kilometre allowance rates generally concern reasonable allowances paid by employers. A self-employed person normally records actual eligible vehicle costs and applies the business-use percentage supported by a kilometre log.

What you need to document

The CRA requires a logbook that records, for each business trip:

• The date of the trip
• The destination or purpose
• The number of kilometers driven
• Your odometer reading at the start of the year (and end, if you stop mid-year)

You also need to track your total kilometers driven during the year — not just business ones. The deductible portion is calculated as: (business km) ÷ (total km) × actual vehicle costs.

How CURA tracks your business kilometers

CURA includes a built-in KM tracking feature designed for exactly this use case. For each trip you log, you record:

• The date
• The distance in kilometers
• An optional note (client name, purpose)

CURA records trip distance, time and purpose and includes the factual totals in your mileage report. It does not determine your tax deduction.

At the end of the year, you have a clean, dated log of every business trip — exactly what an accountant needs to file your vehicle deduction without question.

Keep the log and the actual expense records

Your records should support both the business-use percentage and the vehicle costs reviewed for your return:

• Kilometre log: Record business trips and total annual kilometres.
• Expense evidence: Keep receipts and invoices for eligible vehicle costs.

Your accountant or tax return determines the deductible amount under the rules applicable to your situation.

Tips for making it stick

• Log trips the same day. Memory fades quickly — a note right after you park takes ten seconds.
• Note the purpose, not just the destination. "Client meeting — Acme Corp" is better than just "Downtown" if the CRA ever asks.
• Track total annual km too. You need this to calculate your business-use percentage.
• Don't guess. Estimates without a log are disallowed at audit. A real record, even a simple one, is always valid.