buksoVehicle and mileage expenses
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
Only the business-use part of car costs is deductible: business kilometres divided by total kilometres, from a logbook. Gas, insurance, repairs, licence and interest all use that same share.
Official source: canada.ca
United States
Deduct either actual car costs (gas, insurance, repairs, loan interest, depreciation) times your business-use percentage, or the standard mileage rate: for 2026, 72.5 cents a mile from January 1 to June 30 and 76 cents a mile from July 1 to December 31 (70 cents for 2025). Keep a mileage log either way; 100% business use only if there is no personal use. and https://www.irs.gov/pub/irs-pdf/p463.pdf
Official source: irs.gov