As a food delivery driver (ubereats), I want to claim my electric bike as an expense

[kingsleykong]

As a food delivery driver, I want to claim my electric bike as an expense under the T2125.

Here are the problems I am struggling with:

1. Should I report on line9281 (Motor vehicle expenses (not including CCA)) or line9936 (Capital cost allowance)?
2. I bought two electric bikes in total within the same year, my first one got stolen (and I have reported it to police with a given case number) and I bought the second one as a replacement. Therefore, in this case, can I file the stolen electric bike as a bad debts on line8590, or else how can I file it?

Thank you

[Surajth]

We appreciate you choosing TurboTax,

• You can deduct only the portion of your expenses related to earning income if you use a vehicle for business and personal purposes.
• You may however deduct the full amount of parking fees related to your business activities and supplementary business insurance for your motor vehicle or passenger vehicle.
• Keeping track of your total kilometres driven and the kilometres you drive for work will help you determine how much you can deduct. 
• You shouldn't enter a second motorcycle as a replacement on Line 8590 if you're claiming it from an insurance company.

You can claim bad debts in Line 8590, but please read the following:

If you meet the following conditions, you can generally deduct a bad debt:

• In the previous year, you determined that an account receivable was a bad debt
• and included it in income

Please visit the link provided for further clarifications:

• Here are some links for more clarification:
• Canada Revenue Agency (CRA) Line 8590 – Bad debts
• TurboTax FAQ/videos Ride-share drivers: Tax Information Centre
• TurboTax article Ride-Sharing Income Taxes
• TurboTax YouTube TurboTax + Uber: Tax Tips for Uber Drivers [Webinar]

Please contact our phone support team or contact us directly on Facebook or Twitter if you require further assistance.