Keep a separate mileage and cost record for every vehicle used in the Business. Each vehicle needs its own total kilometres, business kilometres, trip log, odometer readings and operating expenses; do not pool the numbers into one fleet percentage.

That approach follows the CRA’s motor-vehicle record guidance. SilaTrail helps separate vehicles and trips, but it does not decide eligibility, calculate a deduction or determine which vehicle treatment applies.

Give every vehicle a stable identity

Create one vehicle record for each car, van or truck used. Use a privacy-safe label that still distinguishes it—such as model year, make and an internal nickname. Keep private registration or purchase documents securely; do not place unnecessary account digits or personal identifiers in a shared trip note.

Record the starting odometer reading when the vehicle enters the period and the closing reading when it leaves. If it is purchased, sold or traded mid-year, keep the change date and reading.

Assign every trip to the vehicle actually used

For each business trip, record the date, destination, purpose, kilometres and selected vehicle. If two people use different vehicles for related work, create separate factual trip records rather than one combined entry.

Avoid these common errors:

• copying the same trip to two vehicles;
• assigning a trip to the default vehicle without checking;
• carrying the old vehicle forward after a replacement; and
• moving kilometres between vehicles to balance totals.

Keep costs vehicle-specific

Attach fuel, maintenance, insurance and other operating records to the correct vehicle. A shared corporate card does not make the cost a fleet-level record. When an invoice covers more than one vehicle, preserve the source and document the supported allocation rather than duplicating the full amount.

The CRA says to calculate each vehicle’s expenses separately. A single combined business-use percentage can hide differences in how the vehicles were actually used.

Reconcile each vehicle on its own

At month-end:

1. Review trips for missing dates, purposes or destinations.

2. Compare trip kilometres with odometer movement.

3. Confirm operating costs belong to that vehicle.

4. Resolve duplicates and vehicle-selection mistakes.

5. Record changes in service or ownership.

Then prepare a per-vehicle summary for year-end review. An owner-level fleet total can be useful for planning, but it should remain traceable to the separate vehicle records.

Frequently asked questions

Can two Businesses use the same vehicle?

Record the facts separately for each Business and keep the vehicle’s total-distance record coherent. Because allocation and treatment can be complex, obtain professional guidance rather than duplicating trips or costs.

What if I replace a vehicle during the year?

Close the old vehicle with its date and odometer reading, then open the replacement separately. Preserve purchase, sale or trade documents.

Can I use one fuel total for all vehicles?

The CRA guidance calls for costs and kilometre records by vehicle. Keep source invoices and allocate only when there is a supportable basis.

Continue the workflow

Explore SilaTrail’s mileage and fuel records, monthly review and accountant-ready package.

For authoritative details, see the CRA’s Motor vehicle records and T4002 guidance.