Small business owners often ask me about what is claimable on their income tax. One that stands out is travelling back and forth ‘to the office’ or ‘to a client site’.

If you have a place of business outside of your home, then the time you travel back and forth is the same as if you didn’t own the company and you were an employee travelling back and forth to work. This is classified as personal travel. Travel to a client site from your normal place of business would count as a claimable expense. (Any additional travel directly from home would not count.)

If you work from home and use your personal vehicle to travel to a client site, yes, this is a business expense.

If your job is to do bank deposits or pick up supplies, this mileage counts but only from your place of business.

It’s best to use a mileage app or book. CRA often audits a business on travel and you could be next!

Have any questions, please reach out!