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Protected B when completed  
   
 
Chart A – Motor vehicle expenses
   
   
  Kilometres you drove in the tax year to earn farming income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1  
  Total kilometres you drove in the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2  
   
  Fuel and oil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3  
  Interest (use Chart B below) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4  
  Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5  
  Licence and registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  6  
  Maintenance and repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  7  
  Leasing (use Chart C below) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  8  
  Electricity for zero-emission vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  9  
  Other expenses (specify):      10  
       11  
  Total motor vehicle expenses: Add amounts 3 to 11     12  
   
  Business use part: amount 1: x amount 12: . . . . . . . . . . . . . . . . . . . . . . . . . . . = 13  
  amount 2:    
  Business parking fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14  
  Supplementary business insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15  
  Allowable motor vehicle expenses: Add amounts 13 to 15 (enter this total on line 9819 of Part 4) . . . . . . . . . . . . . . . . 16  
       
  Note: You can claim capital cost allowance on motor vehicles in Area A.  
 
 
Chart B – Available interest expense for passenger vehicles and zero-emission passenger vehicles
   
   
  Total interest payable (accrual method) or paid (cash method) in the fiscal period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17  
   
  $10**** x the number of days in the fiscal period for which interest . . . . . . . . . . . . . . . . . . = 18  
  was payable (accrual method) or paid (cash method)    
   
  Available interest expense: Amount 17 or 18, whichever is less (include this in amount 4 of Chart A above) . . . . . . . . . . . . . . . . . 19  
       
  *** For passenger vehicles bought after 2000.  
   
   
 
Chart C – Eligible leasing cost for passenger vehicles ****
   
   
  Total lease charges incurred in your current fiscal period for the vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20  
  Total lease payments deducted before your current fiscal period for the vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21  
  Total number of days the vehicle was leased in your current and previous fiscal periods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22  
  Manufacturer's list price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23  
  Use a GST rate of 5% or HST rate applicable to your province.  
   
  Amount 23 or ($42,353 + GST and PST, or HST on $42,353), whichever is more (see note 9) x 85%  = 24  
   
  [($950 + GST and PST, or $950 + HST) x amount 22] ÷ 30 (see note 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 25  
  Amount 25: – amount 21: . . . . . . . . . . . = 26  
   
  [($36,000 + GST and PST, or $36,000 + HST) x amount 20] ÷ amount 24 (see note 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = 27  
       
   
     
  Eligible leasing cost: Amount 26 or 27, whichever is less (enter in amount 8 of Chart A above) . . . . . . . . . . . . . . . . . . . . . 28  
       
  ***** Includes a vehicle that would qualify as a zero-emission passenger vehicle if you owned it.  
  Note 9: For leases entered into in 2022, it's amount 23 or ($40,000 plus GST and PST, or HST on $40,000), whichever is more. For leases entered into
before 2022, it's amount 23 or ($35,294 plus GST and PST, or HST on $35,294), whichever is more.
 
  Note 10: For leases entered into in 2022, amount 25 is equal to [($900 plus GST and PST, or $900 plus HST) multiplied by amount 22], divided by 30.
For leases entered into before 2022, amount 25 is equal to [($800 plus GST and PST, or $800 plus HST) multiplied by amount 22], divided by 30.
 
  Note 11: For leases entered into in 2022, amount 27 is equal to [($34,000 plus GST and PST, or $34,000 plus HST) multiplied by amount 20], divided by
amount 24. For leases entered into before 2022, amount 27 is equal to [($30,000 plus GST and PST, or $30,000 plus HST) multiplied by amount 20],
divided by amount 24.
 
   
See the privacy notice on your return.  
   
 
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