This surely got me thinking and after a little searching came up with some information. Nowhere, including CRA documentation, is it very clear what "License and Registration" cover with the claiming of your Motor Vehicle Expenses on your income tax return.
Registration is "not" to be confused with your auto insurance. Registration may only be paid once when you purchase a vehicle. It seems it might be a separate payment depending on which province you are in, and may or may not be included with your insurance policy
However, most insurance policies do show a "license fee", (possibly an "annual license fee") that is included with your insurance. Very often people do not do the breakdown and separate this expense out from the insurance policy itself, claiming it with the insurance.
Hope this helps....thanks for getting me thinking 🙂
