# Registre Kilometrage Revenu Quebec & Frais de Véhicule Travailleur Autonome (2026)

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- **Last Verified:** Sun Nov 01
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- **Summary:** Guide 2026 du registre kilometrage Revenu Quebec pour travailleur autonome : formulaire TP-80-V (ligne 226), T2125, frais de véhicule, TPS/TVQ et DPA.

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# Registre Kilometrage Revenu Quebec & Frais de Véhicule Travailleur Autonome (2026)

**Short answer: Under Revenu Québec guide IN-155-V (Form TP-80-V, Part 6 and Line 226) and CRA guide T4002 (Form T2125, Line 9281), a registre kilometrage Revenu Quebec (motor vehicle logbook) is mandatory for every self-employed worker (*travailleur autonome*) in Québec claiming vehicle expenses. Unlike employees receiving 0,72 $/km, an unincorporated *travailleur autonome* deducts the business-use percentage (business km ÷ total annual km) of actual vehicle receipts—fuel, SAAQ registration, insurance, maintenance, interest, and Class 10/10.1/54 depreciation (*DPA*).**

> **⚡ Calculateur de Kilométrage, TP-80-V / T2125 & Facture Gratuite Travailleur Autonome ($CAD):** Calculate your Québec business vehicle deduction in the interactive **CAD Mileage & Logbook Calculator** right below, save your first 5 *registres de déplacements*, soumissions, or factures TPS/TVQ in the **[iCloud Web Workspace (5 Free Saves)](/keel/workspace/)** (or click **🔗 Embed / CSV Template**), explore the **[Québec Travailleur Autonome App Store Edition](/keel/cpp/quebec-travailleur-autonome/)** and **[Business Mileage Logbook Edition](/keel/cpp/business-mileage-logbook/)**, or **[Download Keel Free on the App Store ($0/mo)](https://apps.apple.com/us/app/keel-invoice-maker-receipts/id6786659713?ppid=98a08f8c-8b05-4a75-91c1-0586b49a3adf)** (`quebec-autonome`).

Every self-employed contractor, RBQ builder, electrician, plumber, courier, and consultant in **Montréal, Québec City, Laval, Gatineau, Longueuil, and Sherbrooke** hears the same question at tax time: *"Puis-je simplement multiplier mes kilomètres d'affaires par 0,72 $/km sur mon rapport d'impôt TP-80-V et T2125 ?"*

The statutory answer from **[Revenu Québec (Guide IN-155-V — Les revenus d'entreprise ou de profession)](https://www.revenuquebec.ca/fr/services-en-ligne/formulaires-et-publications/details-courants/in-155/)** and the **[Canada Revenue Agency (CRA Motor Vehicle Records)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-expenses/motor-vehicle-expenses/motor-vehicle-records.html)** is **No**—and getting that rule wrong is one of the fastest triggers for a dual Revenu Québec / CRA audit adjustment. Below is the complete **2026 Québec self-employed vehicle logbook (*registre des déplacements*) and expense guide**, covering **Form TP-80-V (Part 6 & Line 226)**, **Form T2125 (Line 9281)**, the **12-month base logbook + 3-month simplified logbook rule**, **2026 automobile ceilings**, and **CTI/RTI input tax credits (5% TPS + 9.975% TVQ)**. For the full form crosswalk, see our [Revenu Québec Form TP-80-V & CRA T2125 guide](/keel/quebec-tp-80-v-and-cra-t2125-self-employed-guide/) and [Québec GST/QST FPZ-500-V invoice guide](/keel/quebec-gst-qst-fpz-500-v-and-invoice-guide/).

## Why can't a Québec *travailleur autonome* just claim 0,72 $/km on Form TP-80-V and T2125?

This is the single most important distinction in Québec and Canadian tax law:

| Tax Status in Québec (2026) | Can You Use the Flat Per-Kilometre Rate (**0,72 $/km** First 5,000 km / **0,66 $/km** After)? | How You Must Claim Vehicle Deductions on Your Tax Return |
|---|---|---|
| **Unincorporated *Travailleur Autonome* / Sole Proprietor** (Filing **TP-80-V** & **T2125**) | **NO for income tax deduction** (Flat $/km rates are only for employer-to-employee allowances or invoicing a client for travel reimbursement) | **Actual Expense × Business % Method:** Multiply your total annual receipts (fuel, SAAQ, insurance, maintenance, interest, *DPA*) by $\frac{\text{Business km}}{\text{Total km}}$ in **Part 6 of Form TP-80-V** and **Chart A of Form T2125** |
| **Incorporated Contractor Paying Yourself a Tax-Free Kilometre Allowance** (T2 / CO-17 Corporation) | **YES** — Your corporation can pay you a tax-free allowance of **0,72 $/km** (first 5,000 km) and **0,66 $/km** thereafter, backed by a trip log | Corporation deducts the allowance; you do not report it as personal T4/RL-1 income |
| **Invoicing Your Client for Kilometres Driven to a Jobsite** (*Refacturation au client*) | **YES as a billing rate on your invoice** (e.g., billing a client 0,72 $/km + TPS/TVQ on your Keel invoice) | The billed mileage is included in your **gross business revenue (TP-80-V Line 106/114)**, and you deduct your **actual vehicle expenses** on **Line 226** |

## What must your *Registre de Kilométrage* (Logbook) contain for Revenu Québec and the CRA?

Both Revenu Québec and the CRA require a **logbook (*registre des déplacements*)** covering the entire tax year—or a **3-month sample logbook** once you have completed one full 12-month baseline year.

### 1. What Every Trip Entry Must Show (*Registre Complet*)
For each business trip (*déplacement d'affaires*), record:
- **Date** of the trip (*Date du déplacement*);
- **Starting point and destination** (*Lieu de départ et destination* — e.g., *"Atelier Laval $\to$ Chantier 450 rue Saint-Denis Montréal $\to$ Réno-Dépôt Anjou"*);
- **Business purpose** (*Motif professionnel* — e.g., *"Soumission rénovation salle de bain — Client Tremblay"*, never just *"Affaires"*);
- **Exact kilometres driven** (*Nombre de kilomètres parcourus*).
- Plus your vehicle's **odometer reading on January 1 and December 31** (*lecture de l'odomètre au début et à la fin de l'exercice*) so your **Total Annual Kilometres** is locked in.

### 2. The 3-Month Simplified Logbook Rule (*Registre Simplifié de 3 Mois*)
Once you have kept a **complete 12-month logbook** for one full baseline calendar year (*année de base*) to establish your normal business-use percentage (say, `76%`), both Revenu Québec and the CRA allow you to keep a **3-month continuous sample logbook** in subsequent years—**provided** your business usage during the 3-month sample stays **within 10 percentage points** (i.e., between `66%` and `86%`) of your baseline year!

### 3. Home-to-Client vs Home-to-Workshop Travel (*Domicile $\leftrightarrow$ Lieu d'affaires*)
- If you drive from your **home to a separate rented workshop or office**, that commute is **personal driving** (*déplacement personnel*).
- If your **home is your principal place of business** (*principal établissement d'affaires*)—where you prepare quotes (*soumissions*), issue invoices, and store tools—driving from your home directly to a client's jobsite, a hardware supplier (BMR, Patrick Morin, Rona), or the bank is **100% business mileage**.

## What are the 2026 Québec (TP-80-V Part 6) & Federal (T2125) Vehicle Expense Ceilings?

Both Revenu Québec and the CRA distinguish between a **"passenger vehicle" (*voiture de tourisme*)**—which is subject to capital cost, interest, and leasing ceilings—and an eligible **"motor vehicle / work truck or van" (*véhicule à moteur autre qu'une voiture de tourisme*)**, which has **no dollar ceiling**:

| Expense or Ceiling Category (2026 Rules) | **Passenger Vehicle (*Voiture de tourisme* — Class 10.1 / 54)** | **Eligible Work Pickup Truck or Cargo Van (*Camion de travail / Fourgonnette* — Class 10)** |
|---|---|---|
| **Fuel, Electricity, Oil, SAAQ Registration, Insurance, Tires & Maintenance** | Deductible at **Business-Use %** (e.g., `80%`) with dated receipts | Deductible at **Business-Use %** (e.g., `80%` or `95%`) with dated receipts |
| **Capital Cost Allowance (*DPA* / Depreciation Ceiling)** | **Class 10.1:** Capped at **$37,000 + TPS/TVQ** (30% declining balance, half-year rule in Year 1)<br>**Class 54 (Zero-Emission EV):** Capped at **$61,000 + TPS/TVQ** | **Class 10:** **No $37,000 cap!** 100% of the truck/van purchase price goes into Class 10 (30% declining balance) if used >50% (extended cab pickup used 90%+ for hauling tools/crew) or 100% cargo van |
| **Vehicle Loan Interest (*Intérêts sur prêt auto* — TP-80-V Line 438)** | Capped at **$350/month** (~$11.50/day) before applying Business-Use % | **No monthly dollar cap** — full loan interest × Business-Use % |
| **Leasing Costs (*Frais de location* — TP-80-V Line 439)** | Capped at **$1,050/month + TPS/TVQ** before applying Business-Use % | **No monthly dollar cap** — full lease payment × Business-Use % |

## How do you claim TPS (5%) and TVQ (9.975%) Input Tax Credits (CTI / RTI) on vehicle expenses in Québec?

If you are registered for **TPS/TVQ** (mandatory above $30,000 turnover; see our [impôt travailleur autonome moins de 30 000 $ guide](/keel/quebec-impot-travailleur-autonome-moins-de-30000-guide/)), your logbook business percentage also governs how much **5% TPS (*CTI*)** and **9.975% TVQ (*RTI*)** you recover on Form **FPZ-500-V**:
- **Operating expenses (fuel, repairs, maintenance, tires):** Claim **CTI and RTI equal to your business-use percentage** (e.g., if your logbook shows `80%` business use, claim `80%` of the TPS and TVQ paid on every fuel and garage receipt—note that SAAQ registration and insurance premiums are tax-exempt and carry $0 TPS/TVQ).
- **Purchasing a vehicle:** For a passenger vehicle used **less than 90%** in commercial activities, you recover TPS/TVQ gradually each year based on the capital cost allowance (*DPA*) you claim on your income tax return (`5/105` for TPS and `9.975/109.975` for TVQ, subject to the $37,000 passenger vehicle cap). If a commercial truck/van is used **90% or more** for business, you can claim **100% of the TPS and TVQ upfront** in the reporting period you bought it!

## How do you export your Québec logbook and receipts for Form TP-80-V and T2125?

At the end of the calendar year (December 31), exporting your trip log and vehicle receipts from a single local-first ledger gives your accountant—or your tax software—every number needed for **Part 6 of Form TP-80-V** and **Chart A of Form T2125**:
1. **Odometer Summary:** January 1 opening odometer, December 31 closing odometer, total annual km, and business km percentage.
2. **Categorised Receipts:** Fuel, SAAQ registration, commercial insurance, maintenance/tires, and loan interest separated from 5% TPS (*CTI*) and 9.975% TVQ (*RTI*).

## Frequently asked questions

**Combien d'années dois-je conserver mon registre de kilométrage et mes reçus d'essence au Québec ?**

Under section 34 of the Tax Administration Act (Québec) and section 230 of the federal Income Tax Act, you must keep your motor vehicle logbook (*registre des déplacements*), odometer photos, and fuel/maintenance receipts for at least **6 years** after the end of the last taxation year to which they relate. If you use a 12-month baseline year to support a 3-month simplified logbook in later years, you must keep that baseline year's logbook for 6 years after the *last* year you rely on it.

**Where do motor vehicle expenses go on Revenu Québec Form TP-80-V and CRA Form T2125?**

On **Revenu Québec Form TP-80-V**, you complete the motor vehicle worksheet in **Part 6 (lines 422 to 444)** and carry the deductible business portion to **Line 226 (*Frais de véhicule à moteur*)**, while vehicle depreciation goes into **Part 7 (*Déduction pour amortissement — DPA*)** and **Line 246**. On **CRA Form T2125**, you complete **Chart A (Motor vehicle expenses)** and enter the deductible business amount on **Line 9281**.

**Does an iPhone mileage app logbook satisfy Revenu Québec and the CRA?**

Yes. Both Revenu Québec and the CRA accept electronic logbooks exported as a PDF or CSV, provided every business trip records the date, origin, destination, specific business purpose, and kilometres driven, alongside the vehicle's opening (January 1) and closing (December 31) odometer readings.

**Can an unincorporated travailleur autonome claim 0,72 $/km instead of actual vehicle expenses?**

No. Both Revenu Québec (IN-155-V) and the CRA (T4002) require unincorporated self-employed individuals to deduct the business-use percentage of actual motor vehicle expenses supported by receipts and a logbook. The flat 0,72 $/km and 0,66 $/km rates apply only to tax-free allowances paid by a corporation to an employee/director or as a billing rate charged to clients.

**How does the 3-month simplified logbook rule work in Québec?**

After you maintain a complete 12-month motor vehicle logbook for one full baseline calendar year to establish your business-use percentage, you may use a continuous 3-month sample logbook in subsequent years as long as your business usage during the 3-month sample remains within 10 percentage points of the baseline year's percentage.

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