buksoTransportation trucking driving school taxi vehicle
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Fuel, insurance, repairs, licence and registration for a vehicle are 100% deductible only when the vehicle is used only for the business (for example a commercial truck, a work van, or a driving-school car used only for lessons), and you can show it with a logbook. Any personal driving, including driving home, makes it a business-use share instead (business km divided by total km). Vans and pickups used mostly to haul goods, and vehicles used more than half the time as taxis or buses, are not "passenger vehicles", so the passenger-vehicle cost limits do not apply to them; a regular car used for driving lessons is still a passenger vehicle.
Official source: canada.ca