You can claim the cost of using a car you own when you drive:
- between separate jobs on the same day – for example, travelling from your job in a call centre to your second job as a waiter
- to and from an alternate workplace for the same employer on the same day – for example, travelling from your office to the company training centre.
If you claim car expenses, you can use the logbook method or the cents per kilometre method. If you use the logbook method, you need to keep a valid logbook to determine the percentage of work-related use of your car along with evidence of your car expenses. If you use the cents per kilometre method, you need to be able to show how you calculated your work-related kilometres and be able to show that those kilometres were work related.
You can claim parking fees and tolls only when the above conditions are met.