All other travel expenses have to be supported by receipts. If individuals choose the detailed method to calculate meal expenses, they have to keep their receipts. If individuals choose the detailed method to calculate vehicle expenses, they have to keep receipts and records for the vehicle expenses they incurred during the tax year for moving expenses and NORDs, or the 12-month period they choose for medical expenses. Vehicle expenses include operating and ownership expenses.
Operating expenses are fuel, oil, tires, licence fees, insurance, maintenance, and repairs.
Ownership expenses are depreciation, provincial tax, and finance charges. Individuals also have to keep track of the number of kilometres they drove in that time period, as well as the number of kilometres they drove specifically for the purpose of moving or medical expenses, or for the northern residents deductions. Their claim for vehicle expenses is the percentage of their total vehicle expenses that relate to the kilometres driven for moving or medical expenses, or for NORDs. For example, if an individual drove 10,000 km during the year, and half of that was related to his or her move, he or she can claim half of the total vehicle expenses on his or her tax return. If an individual chooses the simplified method of calculating vehicle expenses, he or she does not need to keep receipts.