What your records have to contain to survive a check by Canada Revenue Agency, and the rate DriveHub applies.
$0.73 per km
First 5,000 kms per year; $0.67 per km after that.
In force 2026-01-01 — 2026-12-31.
Motor vehicle records; full logbook, with a simplified regime available after a base year.
"For each business trip, keep a log listing the following: date · destination · purpose · number of kilometres you drive." And separately: "Record the odometer reading of each vehicle at the start and end of the fiscal period."
Six years from the end of the tax year for which the logbook is last used to establish business use — "The logbook for the full 12-month period must be kept for a period of six years from the end of the tax year for which it is last used to establish business use." A base-year log used for five later years must therefore be kept up to 11 years.
The requirements above are quoted from Canada's own tax authority. DriveHub keeps them, and the rate, under version control and re-checks them against the authority's pages — this page is generated from that record, not written separately from it.
DriveHub records this automatically. It tracks each drive in the background, keeps the start and end, the distance and the route, and exports a report in the shape a tax office expects.