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Employee motor vehicle travel expenses

Income Tax Act s. 8(1)(h.1), s. 8(1)(j)

This is discussed on the Business page under the topic Automobile (passenger vehicle) / motor vehicle expenses - Employees.

See also What expenses are included as motor vehicle expenses on the Business page, as well as the article on Trip logs.

The motor vehicle expenses will include any GST/HST or provincial sales taxes incurred.  You may be eligible for a refund of the GST/HST included in the costs.  See Employee and Partner GST/HST rebate on the GST/HST page.

Canada Revenue Agency (CRA) resources:

Revised: April 21, 2012