Mileage log · Sales
Mileage tracker for sales reps
A territory means thousands of kilometres a year between accounts, trade shows and the warehouse. Paid an allowance, claiming expenses on a T2200 or invoicing as your own business, you need every one of those kilometres in the log. Odie writes it while you drive.
No account. Free for 40 automatic trips a month, no card.
A day on the road
A day on the territory:
- WorkHome to the first account two towns over
- WorkFirst account to a second account
- WorkSecond account to a distributor for a product demo
- WorkDemo to a prospect on the way back
- WorkProspect to home
For a rep who works from home with no office to report to, a territory day can be business from the driveway and back.
What counts as business driving
In the log as Work
- Account visits and prospect calls
- Trade shows and product demos
- Trips to a warehouse or distributor
- Dropping off samples or orders
Not business
- Home to an office you report to regularly
- Personal driving in the same car
- Stops for yourself between accounts
What the log is worth
A worked example for a self-employed driver in each country. Your numbers will differ; the method is the same.
Canada · self-employed
30,000 business km out of 40,000 km in total is 75.0% business use. Applied to $12,000 of car costs for the year, that is
$9,000
Deducted on the T2125. There is no per-kilometre deduction for the self-employed: it is a share of real costs, and the log proves the share.
The CRA on motor vehicle expensesUnited States · self-employed
20,000 business miles at the IRS standard rate of 76¢ (Jul 1 to Dec 31, 2026) is
$15,200
Deducted on Schedule C if you use the standard mileage rate. Business parking and tolls go on top.
Schedule C instructionsEmployee paid per kilometre (Canada)
The same 30,000 km paid at the CRA rate for 2026 (73¢, then 67¢) is a tax-free allowance of
$20,400
No deduction on top of a reasonable allowance. The log is what justifies the kilometres.
Your vehicle
Reps drive the most kilometres of almost anyone, often in their own car. If your employer pays a per-kilometre allowance, the log justifies the kilometres. If it pays a flat amount or nothing, a T2200 may let you deduct the work share of real costs. If you are commissioned and self-employed, it is the T2125 or Schedule C.
Expenses to keep with the log
- Fuel
- Parking at accounts and trade shows
- Tolls
- Insurance, maintenance and financing, as the work share
What Odie does
- Starts a trip when your vehicle’s Bluetooth connects and you are moving, and ends it when you park.
- Asks Work or Personal from the lock screen, and suggests the answer after the same route twice.
- Keeps fuel, charging, parking and toll receipts next to the trips.
- Builds the year report: summary, monthly and per-client totals, expenses, the trip log and the odometer readings.
Tag trips with the account, and the year report totals kilometres per account. That is the table an employer or an accountant asks for. See a sample year report (PDF)
Questions
My employer pays a car allowance. Can I deduct my driving too?
Not on top of a reasonable per-kilometre allowance: in Canada the allowance is the compensation. If the allowance is a flat amount not tied to kilometres, or there is none, you may be able to deduct with a signed T2200. See employee allowance or self-employed deduction.
I am an employee in the United States. Can I deduct mileage?
For most W-2 employees it is generally not a deduction: IRS Topic 510 lists the few kinds of employee who still file for it. Reimbursement under an accountable plan is the route, and it reaches you tax-free. See employee mileage in the US.
What rate does my employer use?
In Canada, the CRA’s reasonable allowance for 2026 is 73¢ for the first 5,000 km and 67¢ after. In the United States, many employers reimburse at the IRS standard rate under an accountable plan.
Informational, not tax advice. Your accountant knows your situation.
Guides
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CRA mileage allowance vs self-employed deduction
A T2200 employee and a T2125 sole proprietor account for the same driving in different ways. The two systems side by side, with one worked example.
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Form T2200: what to ask your employer for
What signing Form T2200 actually certifies, the two conditions that have to be true before your employer will sign it, and what a mileage log still has to show.
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Accountable plan rules for mileage reimbursement
How employers keep mileage reimbursements tax-free and off your W-2: the IRS’s three accountable plan rules, the 30, 60 and 120-day deadlines, and missed ones.
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Can W-2 employees deduct mileage? (IRS)
IRS Topic 510 names three W-2 job categories that still deduct car expenses on Form 2106, and what that means for everyone else driving for work.
Your next work trip can log itself.
Odie is on the App Store, free to start.