CRA-friendly mileage & expense log

The CRA accepts two methods. The full logbook records every trip (date, destination, purpose, kilometres) for the entire tax year. The simplified logbook lets you keep a 12-month full log once as your base year, then a representative 3-month sample log every year after — provided business-use stays within 10 percentage points of the base year. Either way, the underlying record needs date, start/end odometer, distance, business purpose, and a way to distinguish business from personal trips. This tool builds the underlying record either method requires.

Business-use percentage is total business kilometres divided by total kilometres driven for the period, expressed as a percentage. It's the single most important number in the logbook because it determines what share of vehicle expenses (fuel, maintenance, insurance, lease/CCA, etc.) you can deduct. The summary card at the top of the tool shows it live as you log trips.

If you're registered for GST/HST, you can claim an input tax credit (ITC) for the GST/HST you paid on eligible business inputs — parts, tools, shop supplies, telecom, professional fees. Your receipt has to support the claim. Tracking GST/HST as a separate column (which this tool does) gives you a clean ITC subtotal at year-end for line 108 on your GST/HST return.

Fuel, Vehicle Maintenance, Insurance, Licensing/Registration, Tools & Equipment, Shop Supplies, Office, Phone/Internet, Bank/Interest Fees, Professional Fees, Travel, Meals (50%), Advertising, Rent/Utilities, and Other. These line up with the deductions a small auto-shop typically reports on a T2125 (sole-prop) or T2 corporate return — your accountant will map them to the precise lines.

CRA generally requires you to keep your books and records (including the logbook and receipts) for 6 years from the end of the tax year they relate to. If you've filed late, the clock starts from when you filed. The Backup (JSON) button on this page is the recommended way to keep an off-device copy of the ledger; the CSV exports plus your receipts complete the audit trail.

Entirely in your browser, in localStorage. Nothing is uploaded to our servers — it never leaves your device. That means clearing browser data, switching browsers, or wiping the device wipes the ledger. Use Backup (JSON) regularly and keep the file with your receipts. The Restore button reads it back on any device.

Most Canadian shops are GST/HST registrants, and only the GST/HST portion is recoverable as an input tax credit on the federal return. PST in BC, RST in Manitoba, and QST in Quebec follow different rules — for QST registrants, treat the QST column the same way you treat HST and your accountant can re-map at year-end. PST and RST are generally not recoverable and should sit inside your pre-tax amount.