Business use: the logbook and the workspace

The rule

1. You can keep a full logbook for one complete year to establish a base year, and after it a three-month sample logbook, as long as the use is within 10% of the base year.

   ›What the CRA says

   “you can choose to maintain a full logbook for one complete year to establish a base year's business use of a vehicle.”

   “you can use a three-month sample logbook to extrapolate business use for the entire year, as long as the usage is within the same range (within 10%) of the results of the base year.”

   Report a problem

2. For a home workspace, a reasonable basis is the area of the workspace divided by the total area of your home.

   ›What the CRA says

   “use a reasonable basis, such as the area of the workspace divided by the total area of your home.”

   Report a problem

How Bilbx applies it

• Tax Lab, part of Bilbx Premium, applies a category's business-use share for the tax years its record covers: vehicle logbook, for its own year; usage record, for its own year; floor area, until you change it.
• When a record no longer covers the year, Settings asks for a new one.

Worked examples

Bilbx's own tests run these exact cases against the website and the app.