If you have the incorporated or unincorporated business, you can claim truck related and other expenses such as:

• Advertising
• Meals and Entertainment (50% vs. 80% vs. 100% amounts)
• Travel (Hotel/motel, parking, showers)
• Business Tax (Municipal licence, Chamber of Commerce)
• Office Expenses
• Supplies
• Professional Fees- legal and accounting
• Automobile Expenses
• Yard Rent
• Salary, wages, vacation pay
• Employee benefits (CPP, EI, Medical and extended benefits (optional))
• WCB (for owner/operators, the lease company is required to remit WCB on behalf of the lease operator and cannot back charge the owner/operator. Amounts are based on gross truck earnings.
• Payments to Sub-contractors
• Telephone
• Fuel, oil and other fluids
• Maintenance & Repairs (Tractor, trailers)
• Insurance
• Truck lease
• Business Use of Personal Residence (mortgage interest, utilities, property tax, etc.)
• Interest (truck loans, bank account)
• Bridge and Highway tolls, municipal ant state access licenses
• Capital Cost Allowance for purchased vehicles and other eligible Capital Property
• Other typical expenses