As you have received a non-taxable motor vehicle allowance (and can show that your motor vehicle expenses are in excess of the allowance) you can include the amount of the allowance in income, and deduct your motor vehicle expenses for the full amount of KMs driven for employment.
The amount on my T2200 only covers 3200 kms based on the CRA rate of .54/km and is not included on my T4 slip as taxable income. My employer pays $12.00 for every 100 kms driven daily with a 40 km/day deductible, meaning I have days where I receive no consideration for kms driven. I was told that I could voluntarily enter the amount on my T2200 as Other Employment Income and then claim all of the kms driven for employment, however I don't know how to do this? Do I claim the kms as an amount (for example, first 5000 kms at .54 and remaining at .48 and enter the total somewhere? I'm a homecare PSW if that helps.
As you have received a non-taxable motor vehicle allowance (and can show that your motor vehicle expenses are in excess of the allowance) you can include the amount of the allowance in income, and deduct your motor vehicle expenses for the full amount of KMs driven for employment.