Hello, we appreciate your question. If you were not reimbursed for the car rental expense by your employer, an insurance provider, etc.,  and your employer requires you to drive for the purpose of earning employment income, these expenses can be classified as employment expenses. The total rental expenses incurred will be subject to pro-ration depending on the usage of your vehicle for employment purposes. Please ensure you have declaration form T2200 signed by your employer. Should the CRA review your claim, they will request the respective form.