Can gig drivers claim a home office?
Usually not. The CRA has two tests for business-use-of-home expenses, and most drivers don't meet either. Here's how to tell, and what to claim instead.
Delivering in a northern Ontario January is hard on a car. The good news is that the extra costs of winter driving are business expenses like any other, claimed at your business-use percentage.
Winter tires
A set of winter tires and the seasonal changeover are vehicle maintenance. Claim them with your other motor vehicle expenses at your business-use share. Ontario insurers are required to offer a discount for winter tires, which lowers your insurance, so both sides of the math help you.
Changeovers and tire storage
The spring and fall swap, plus any fee to store your off-season set, count as maintenance too.
Block heater and battery
Installing a block heater, or replacing a battery that died in the cold, are repair and maintenance costs. Keep the invoice.
More car washes
Road salt eats cars. Frequent winter washes are a legitimate vehicle expense. Monthly wash passes count too.
Wiper blades, washer fluid, brushes and scrapers
Small items, but they add up over a season. Keep the receipts and claim them at your business-use percentage.
Roadside assistance
A roadside assistance membership is a vehicle expense. If you use the car for business 70% of the time, claim 70% of the membership.
Bigger winter purchases
Something that lasts several years, like a remote starter, is generally treated as part of the car's cost and claimed through capital cost allowance rather than deducted all at once. When in doubt, ask a tax professional.
One winter's extra costs, 70% business use
| Winter tires | $780 |
| Two changeovers | $120 |
| Battery replacement | $210 |
| Car washes, November to March | $150 |
| Wipers, fluid, scraper | $65 |
| Roadside assistance | $110 |
| Total | $1,435 |
| Business share you claim | $1,004.50 |
Don't forget the logbook
Winter trips are often shorter and slower, so it's easy to fall behind on logging. Your business-use percentage drives every number above, so keep logging in the cold months too.
How MyGigLedger helps
Snap each winter receipt with MyGigLedger and it's filed under motor vehicle expenses and prorated automatically. Trip detection keeps logging even when you'd rather not touch your phone with gloves on.
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.