A useful mileage log is created trip by trip, not reconstructed from memory at year-end. The CRA says the best evidence of vehicle use is an accurate logbook that records the date, destination, purpose and distance for each business trip.

Copy this trip log template

Use one row for every trip:

| Field | What to record |

| --- | --- |

| Date | The day the trip occurred |

| Vehicle | The specific vehicle used |

| Starting point | A generic but identifiable location label |

| Destination | The place or area visited |

| Business purpose | Why the travel earned or supported Business income |

| Business kilometres | Distance driven for that trip |

| Parking or tolls | Amount and supporting receipt, when applicable |

| Notes | Clarification or follow-up needed |

For privacy, an internal app can use meaningful labels such as “office,” “supplier” or “client site” instead of exposing addresses in a screenshot. Your retained underlying record should still contain enough detail to support the trip.

Record fiscal-period odometer readings

The CRA’s motor vehicle records guidance also calls for odometer readings at the start and end of the fiscal period. If you change vehicles during the period, record the change date and the reading when the vehicle is bought, sold or traded.

Keep a separate log for each vehicle. Do not combine kilometres from several vehicles into one total without retaining the vehicle-level detail.

Distinguish business and personal travel

Record only trips that have a documented Business purpose as business kilometres. Regular commuting and other personal driving should not be relabelled simply because it occurred on a workday.

At the end of the period, keep the total kilometres driven and the kilometres driven to earn Business income. Those figures support the business-use calculation, but SilaTrail does not determine which trips qualify or calculate your tax claim.

Build a routine that stays current

Try this workflow:

1. Record the trip immediately after arriving.

2. Choose the correct Business and vehicle.

3. Add a short, specific purpose.

4. Confirm the distance.

5. Attach parking, toll or fuel evidence to the appropriate record.

6. Review uncategorized or incomplete trips weekly.

At month-end, scan for blank purposes, repeated distances, missing vehicle assignments and unusually long trips. Correct factual errors while the details are still available, and preserve the review trail.

Downloadable-template alternative

You can reproduce the table above in a spreadsheet, notebook or mileage app. The format matters less than accuracy, completeness and consistency. Computerized records should remain readable and usable for the required retention period.

For the authoritative rules and the CRA’s simplified-logbook conditions, consult Motor vehicle records and Calculating motor vehicle expenses.

Continue the workflow

• See SilaTrail’s mileage and fuel recordkeeping.
• Review Self-Employed Mileage Log in Canada: What to Record.