Motor and Zero-Emission Vehicle Expenses

Note
Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

End of note

You can deduct certain expenses related to a vehicle used for business purposes, including:

  • registration fees;
  • the cost of a driver's licence;
  • insurance premiums;
  • interest;
  • fuel costs;
  • charging costs;
  • the cost of upkeep (for example, car wash, lubrication or tune-ups);
  • repair costs;
  • parking fees;
  • supplementary insurance premiums;
  • leasing expenses;
  • capital cost allowance.

However, if the vehicle you use is classed as an automobile, a limit may apply to the amounts you can deduct as interest, leasing expenses and capital cost allowance.

Deductible amount

To calculate the deductible amount of motor vehicle expenses, you must determine the percentage of business use for the vehicle by establishing the ratio between the number of kilometres travelled for business purposes in your fiscal period and the total kilometres travelled in that fiscal period.

You can keep a logbook to support your calculations.

For more information about keeping a logbook and vehicle expenses, refer to the guide Business and Professional Income (IN-155-V).

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter