Seniors and students

There is no “flat rate” calculation method for business, employment or rental related automobile expenses. To claim those expenses, you must have receipts with the actual costs, as well as a log book that records your business kilometers traveled. There is, however, a simplified way to do a logbook, but that only determines your business use of the vehicle.

T777 Statement of Employment Expenses (PDF)

https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t777/t777-15e.pdf

CRA page regarding Motor vehicle expenses (not including CCA): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partners...