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  • Car expenses

    If you are claiming a deduction for using your own car (including a car you lease or hire), it is treated as a car expense.

    If you use someone else's car for work purposes, you may be able to claim the direct costs (such as fuel) as a travel expense.

    When you can claim car expenses

    You can claim a deduction for work-related car expenses if you use your own car in the course of performing your job as an employee.

    Owned or leased cars

    You can claim a deduction for using a car that you owned, leased, or hired under a hire-purchase agreement.

    Calculating your deduction

    You can choose which of the following four methods for claiming work-related car expenses that gives you the largest deduction for any car and choose different methods for different cars. Some adjustments to your claim may need to be made if the car is jointly owned.

    Jointly owned cars

    There are special rules for claiming expenses for jointly owned cars under each of the allowable claim methods.

  • Last modified: 17 Dec 2013QC 31951