Generator fuel, equipment fuel, and boat fuel — NOT vehicle fuel, which goes on a different line.
Know exactly what belongs on Line 9224 — and what the CRA says doesn't qualify.
Special CRA rules and percentage limits that apply to fuel costs (except motor vehicles).
All fuel for motor vehicles (cars, trucks, vans) used in your business must be claimed on Line 9281 under Motor Vehicle Expenses, not on Line 9224. This line is exclusively for non-vehicle fuel.
See how different professionals use Line 9224 deductions in practice.
Purchased gasoline throughout the year for on-site generators and gas-powered tools.
$1,800
$1,800 (100%)
Purchased fuel and 2-cycle engine oil for lawnmowers, chainsaws, and trimmers used in landscaping work.
$950
$950 (100%)
These errors on Line 9224 can trigger a CRA review — here's how to get it right.
Putting vehicle fuel here instead of Line 9281
Vehicle fuel (gas for your car or truck) belongs under Motor Vehicle Expenses (Line 9281), where it is multiplied by your business-use percentage. Line 9224 is only for non-vehicle fuel.
Not claiming equipment fuel at all
Many self-employed individuals forget to track fuel for generators, power tools, lawnmowers, and other non-vehicle equipment. Keep receipts for all fuel purchases used in your business.
These categories are often mixed up with Fuel Costs (Except Motor Vehicles). Here's the difference.
See how ScanForTax processes a typical fuel costs expense.
Canadian Tire Gas Bar
2025-06-20
Ontario
ScanForTax identifies this fuel purchase and, based on the jerry can fill and engine oil items, auto-categorizes it under Fuel Costs (Line 9224) rather than Motor Vehicle Expenses. The $5.85 HST is flagged as fully recoverable through your ITC claim.
Profession-specific guides that frequently use Fuel Costs deductions.
See how tax recovery works for fuel costs expenses in each province.
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