If you use a motor vehicle or passenger vehicle for business and personal use, you can deduct only the part of the expenses that you paid to earn income. For example: Kilometres driven to earn business income = 27,000 Total kilometres driven = 30,000 % of business use = 90% You can claim 90% of licence, gas, insurance and repair and maintenance expenses.

Answer this question by asking yourself "Did I pay this bill to earn income?" For example: If you run social media ads, you can claim Advertising expenses. If you got a parking or speeding ticket when you deliver goods to your customers, you cannot claim it as an expense, because you did not incur this expense to EARN income.