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T2125 business-use %: vehicle km for Canadian gig drivers

Chart A vehicle expenses are usually claimed at your business-use percentage: business kilometres divided by total kilometres on the vehicle. A year-end Uber or DoorDash km total is only part of the numerator — it is not the percentage.

1. Business km is platform km plus the gap

Start with what the apps reported, then add off-platform business driving they never counted (hot zones, between apps, car wash). Do not also log every on-platform delivery as a manual trip — that double-counts the same kilometres and inflates the %.

2. Total km is best from two odometer readings

Year-start and year-end (or first and last reading in the tax year) give total kilometres driven. Personal km is then whatever is left after business km. Without two readings, you are reconstructing personal km from logs — easier to miss mixed use.

3. The percentage, not a per-km rate

Business-use % = business km ÷ total km. Fuel, insurance, and maintenance are typically multiplied by that percentage on Chart A. That is not the CRA optional per-kilometre method. Parking tied to the work is often claimed in full — keep receipts either way.

4. A 100% figure is a warning, not a goal

If business km meets or exceeds total km, the worksheet will show 100% business use. That can be true for a dedicated work vehicle; it can also mean missing personal km or double-counted platform trips. Check odometer and imports before you export.

5. Export a worksheet, not a filed return

Use the % and category totals as a T2125-style summary for you or your CPA. Confirm current CRA rules for your situation — a worksheet is not a filed T2125.

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Import platform km, log the gap, add two odometer readings, and export business-use % with a double-count warning.

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Platform-specific: Uber Eats · DoorDash

More on what CRA expects in a mileage log: What CRA actually requires in a mileage log

Information only — not tax advice. Rules change; confirm with CRA publications or a CPA licensed in your province.