What Is a Contemporaneous Mileage Log? (And Why the IRS Cares)
“Contemporaneous.”
Tax & Compliance Lead
CPA with 12 years specializing in small business tax strategy. Writes about IRS mileage deductions and audit-proof record keeping.
“Contemporaneous.”
You’re driving from one client meeting to another. You stop for gas. Then you grab a coffee. While you’re out, you swing by the dry cleaner to pick up your shirts—it’s right there, might as well.
You’re a consultant driving from a client meeting in Mississauga to another in downtown Toronto. On the way, you stop for gas at the Esso. Then you grab a double-double at Tim Hortons. While you’re...
You’re an outside sales rep. You drive 400 miles a week visiting clients in your territory, all in your own car. Your employer pays your salary but doesn’t reimburse mileage.
Sarah is a project manager for a mid-size engineering firm in Calgary. She drives her own car to client sites, subcontractor meetings, and project inspections — easily 15,000 kilometres a year beyo...
Every year, the Canada Revenue Agency publishes per-kilometre rates that determine how much you can deduct — or how much your employer can reimburse you tax-free — for business driving. Here’s the ...
You tracked your miles all year. You’re pretty sure your records are “fine.” Then you get an audit notice, and suddenly you’re staring at your spreadsheet wondering if “drove to client” is specific...
You download a mileage tracking app. It says “free.” You start logging trips. Everything seems great.
A plumber in Edmonton got reviewed by the CRA in 2024. He’d driven 38,000 kilometres that year and claimed 28,000 of them as business. He had a spreadsheet. It had monthly totals, a column that sai...
Mike is an electrician in the suburbs of Dallas. Every morning he drives 60 miles to whatever job site the foreman assigned him. Every evening, 60 miles back. For years, he assumed it was a commute...
Dave is an electrician in the suburbs of Toronto. Every morning he drives 95 kilometres to whatever job site the foreman assigned him. Every evening, 95 km back. For years, he assumed it was a comm...
Say you run three delivery apps on a typical Saturday shift. DoorDash, Uber Eats, and Instacart all pinging at once. You take a DoorDash order, then an Uber Eats order along the way, then finish wi...
Say you’re a freelance graphic designer. You work from home most days, but twice a week you drive to client meetings. You figure all that driving is deductible.
You opened your mailbox, and there it is. An envelope from the Internal Revenue Service. Your stomach drops. You flip it over, tear it open, and see words like “examination” and “substantiation” an...
Say you drive for DoorDash every evening after your day job. You work 25 hours a week, keep every receipt, and diligently check your DoorDash mileage summary at tax time.
The IRS just dropped the numbers for 2026, and honestly? I’m a little surprised. At 72.5 cents per mile, we’re looking at the highest standard mileage rate ever. That’s a 2.5-cent jump from last ye...