Review the mileage log before year-end by reconciling every vehicle’s opening and closing odometer readings, total kilometres, supported business trips and operating-cost records. Resolve gaps while calendars and documents are still available.

SilaTrail helps surface incomplete trips and organize the review. It does not certify that a trip qualifies, calculate a final tax claim or replace advice from an accountant or tax professional.

Confirm the vehicle list

Start with every vehicle used to earn business income during the fiscal period, including vehicles bought, sold or traded during the year. For each one, confirm:

• opening and closing odometer readings;
• dates and readings for changes in service;
• total kilometres;
• business-trip kilometres; and
• vehicle-specific operating costs.

Do not combine two vehicles into one annual total. The CRA instructs businesses using more than one vehicle to keep and calculate each vehicle separately.

Review trip completeness

Filter the log by vehicle and month. Check that every business trip has a date, destination, purpose and kilometres. Compare against work calendars, invoices or service records to locate omissions, but do not create trips solely because a calendar event exists.

Look for duplicates caused by offline synchronization, manual re-entry or importing the same note twice. Preserve the source and correction trail when resolving them.

Reconcile distance

For each vehicle, compare the odometer movement with recorded business kilometres and the personal or other use needed to explain the difference. Investigate negative values, overlapping trips, impossible distances and readings outside the vehicle’s service period.

If a gap cannot be supported, document it as unresolved. An explicit limitation is safer than a fabricated trip.

Check the supporting costs

Make sure fuel, maintenance, insurance, licence, registration, interest or leasing documents are attached to the correct vehicle and Business. A receipt proves a cost, not business kilometres; the log and total-distance records support the usage calculation.

If the Business uses a simplified logbook method, verify the complete base year and sample-period requirements against current CRA guidance. Do not assume a three-month sample is valid without the required base-year evidence and comparability test.

Prepare the handoff

Create a separate summary per vehicle and list unresolved questions. Keep source records accessible and readable. Provide the reviewer with the reporting period, calculation inputs and any vehicle changes without claiming that the package is a filed return.

Frequently asked questions

Should I wait until tax time to review mileage?

No. Monthly checks make missing purposes, duplicate trips and odometer gaps easier to resolve.

What if the business-use percentage changed sharply?

Review the underlying travel pattern and records. If relying on a simplified logbook, a significant change may affect whether the sample remains representative.

Can I estimate missing trips from fuel receipts?

Fuel receipts do not identify destinations or purposes. Preserve them as cost evidence, but do not invent trip details.

Continue the workflow

Use SilaTrail’s mileage workflow, monthly review and year-end readiness.

For current guidance, consult the CRA’s Motor vehicle records and T4002 business-expense guide.