If you are a salaried employee, you can only claim a percentage of a vehicle’s cost. This is called a capital cost allowance. You can also deduct your motor vehicle expenses as long as you were required to work away from the place of business and your employer did not offer a motor vehicle allowance or reimburse you. If your income is commission-based, you must also have paid for your own expenses under your employment contract, been required to work away from your employer’s place of business, received pay in amounts that reflect sales volume or contracts negotiated, and did not earn a non-taxable allowance to cover your travel expenses. If your employer reimbursed you for any of your expenses, you may not claim this deduction. If you are self-employed, you may deduct motor vehicle expenses you use to earn business income. This includes leasing fees or loans, fuel and oil, repairs and maintenance, license and registration fees, and insurance.