Mileage records
Self-Employed Mileage Log in Canada: What to Record
A reliable mileage log records each business trip as it happens and keeps the vehicle totals and supporting costs needed to explain business use.
For a useful self-employed mileage log in Canada, record when, where, why, and how far you drove for business. Add the vehicle’s opening and closing odometer readings and keep receipts for operating costs. The goal is a contemporaneous record that explains the business-use portion of the vehicle.
Recordkeeping note: This is general organizational information, not tax advice. Vehicle rules and eligibility depend on your facts. Confirm claims and classifications with a qualified professional.
What to record for every business trip
The CRA says a full logbook is the best evidence of vehicle use. For each business trip, record:
- the date;
- the destination;
- the business purpose;
- the kilometres travelled.
Use a description that will still make sense months later. “Client meeting” is clearer when paired with a generic client or project label. Avoid storing unnecessary personal addresses or sensitive location details in notes.
Record annual odometer totals
Write down the odometer reading at the beginning and end of the fiscal period. If you change vehicles, note the date and readings for each vehicle. Keep separate records for each vehicle rather than combining them into one total.
Separate business and personal driving
The business-use percentage is generally based on business kilometres divided by total kilometres for the period. A commute to a regular place of work may not be business travel simply because work happens at the destination. When a trip’s purpose is uncertain, preserve the facts and ask a professional.
Keep vehicle-cost evidence
Mileage alone does not explain the amounts paid to operate a vehicle. Keep invoices and receipts for relevant costs such as fuel, maintenance, insurance, registration, eligible interest, or leasing amounts, as applicable. Record which vehicle each cost belongs to.
Can a shorter sample log be used?
The CRA describes a simplified method that may allow a representative three-month log after maintaining a full 12-month base-year log. Business use in the sample period must remain within 10% of the same three-month period in the base year, and annual use is calculated using the prescribed formula. Keep the base-year log for six years from the end of the latest year in which it is used. Do not adopt the simplified method without checking that every condition applies.
A practical weekly routine
1. Record each trip immediately or at the end of the day.
2. Check that the purpose is specific enough to understand.
3. Photograph or store vehicle-cost receipts.
4. Review missing trips at the end of each week.
5. Compare the month’s ending odometer reading with recorded totals.
Frequently asked questions
Can I reconstruct a mileage log at year-end?
Contemporaneous records are more reliable. If information is missing, use truthful supporting evidence and document how it was reconstructed; do not invent destinations, purposes, or distances.
Should I record personal trips?
You need reliable total kilometres as well as business kilometres. Your log can record personal use as a total while keeping each business trip’s required details.
Do I need a separate log for each vehicle?
Yes. The CRA says to keep separate records for each vehicle used.
How SilaTrail helps
SilaTrail lets you record business trips, purpose, distance, vehicle, and supporting notes inside the correct Business. It can help reveal incomplete trip records; it does not decide whether a trip is deductible.
Official sources
Sources reviewed October 12, 2026.