Can gig drivers just claim the CRA's 73 cents a kilometre?
No. That rate is for employers paying employees. Self-employed drivers claim actual vehicle costs times business use. Here's why, and how the two compare.
More gig drivers are switching to electric to cut fuel costs. The tax rules work the same way as for gas cars, with a few differences worth knowing.
Your EV probably goes in Class 54
The CRA defines a zero-emission vehicle as fully electric, hydrogen-powered, or a plug-in hybrid with a battery of at least 7 kWh. A zero-emission passenger vehicle used for business goes in Class 54 instead of Class 10 or 10.1.
The big difference is the cost limit. For 2026, Class 54 allows up to $61,000 before tax, compared with $39,000 for a regular passenger vehicle. That matters, because many EVs cost more than $39,000.
Class 54 has had its own enhanced first-year rules, which have been phasing down. Check the current rate with your tax software or a professional in the year you buy.
Charging costs
Charging is the EV version of fuel, and it's deductible at your business-use percentage.
- Public charging is easy. Keep the receipts or app statements.
- Home charging is harder, because it's mixed into your household hydro bill. The best evidence is a charger or app that reports the kWh delivered to the car. Multiply those kWh by your electricity rate to get the cost, then apply your business-use percentage.
Don't claim a share of your whole hydro bill. Claim what you can show went into the car.
Everything else works the same
Insurance, maintenance, tires, washes, licence fees and loan interest are all claimable at your business-use percentage. The interest cap is $350 a month for loans taken out in 2026.
GST/HST credits
If you're registered for GST/HST, you can claim input tax credits on the HST you paid on public charging, maintenance and the vehicle itself, prorated for business use. There are no ITCs on insurance or interest.
Rebates reduce your cost
Government purchase incentives generally reduce the cost you use for CCA. Keep the paperwork showing any rebate you received.
How MyGigLedger helps
Log charging sessions as vehicle expenses and MyGigLedger applies your business-use percentage automatically, alongside the rest of your EV costs.
Sources
This article is general information based on CRA guidance as of September 29, 2026. It isn't tax advice. Rules change, and your situation may differ, so check with the CRA or a tax professional before you file.