Can self-employed Canadians use the CRA mileage rate directly?
Usually the claim is based on actual motor vehicle expenses and business-use records. The CRA rate is more useful as a planning benchmark.
CRA self-employed guide
CRA Mileage Rate 2026 for Self-Employed Drivers
Self-employed Canadians usually use actual motor vehicle expenses, but CRA per-kilometre rates can still help benchmark allowances and planning estimates.
Guide by MileagePilotUpdated May 2, 2026
Short answer
Self-employed Canadians usually claim motor vehicle expenses using actual costs and business-use records, but the 2026 CRA kilometre rates can still help benchmark allowance-style estimates.
At a glance
- Keep business kilometres and total kilometres for the year.
- Use actual expense records when preparing a self-employed motor vehicle claim.
- Use CRA per-kilometre rates as a benchmark, not a substitute for expense records.
How the rate helps
A self-employed driver may not simply replace bookkeeping with the allowance rate. The rate is still useful for planning because it shows a reasonable per-kilometre benchmark before actual expense records are finalized.
Records to keep
- Business and total kilometres.
- Fuel, insurance, maintenance, lease, and other vehicle costs.
- Trip purpose and destination evidence.
Official references
Common questions
Continue with tools
Calculate estimated reimbursement, review official rate tables, or download log templates.