CRA mileage log & allowance calculator
Work out the 2026 tax-free vehicle allowance and print a logbook the CRA will actually accept — both free.
2026 tax-free allowance calculator
First 5,000 km
$3,650
Remaining 7,000 km
$4,690
Max tax-free allowance
$8,340
Effective rate: $0.70/km. This is the maximum an employer can reimburse tax-free for use of a personal vehicle — allowances above these rates are taxable income.
Printable CRA mileage log
The printout includes every column the CRA expects (date, destination, purpose, odometer start/end, business km) plus year-start/year-end odometer lines and the retention rules.
The logbook is where vehicle claims live or die
When the CRA reviews vehicle expenses, the first thing they ask for is the log. No log — or a log reconstructed from memory in an afternoon — and the claim gets reduced or denied. The rules themselves are simple: record every business trip, know your year-end odometer, keep it six years.
The honest problem is discipline: nobody fills in a paper log in February. That’s why GPS-tracked fleets have quietly stopped keeping manual logs — Always ON Tracking records every trip automatically with dates, addresses, and exact distances, and the odometer reads straight from the vehicle. Your logbook builds itself, audit-ready.
CRA mileage questions, answered
For 2026, the CRA automobile allowance rate is $0.73 per kilometre for the first 5,000 km driven in the year, and $0.67 per kilometre after that. An additional $0.04/km applies in the Northwest Territories, Yukon, and Nunavut. These are the maximum amounts an employer can pay tax-free for business use of a personal vehicle.
For each business trip: the date, destination, purpose, and distance driven. You also need your odometer reading at the start and end of the year. The CRA can ask for the log up to six years back, so keep it with your tax records.
No — travel between home and your regular place of work is personal use. Trips from your workplace to job sites, customers, suppliers, and between work locations are business kilometres.
Yes. A GPS-tracked vehicle records every trip automatically — date, start, end, route, and exact distance. Always ON Tracking keeps a complete trip history for every vehicle, so the "logbook" builds itself while you work.
A logbook that writes itself
Every trip, every kilometre, recorded automatically — from the vehicle itself.