Fuel Costs (Non-Vehicle) on Your T2125
Generator fuel, equipment fuel, and boat fuel — NOT vehicle fuel, which goes on a different line.
What You Can (and Can't) Deduct
Know exactly what belongs on Line 9224 — and what the CRA says doesn't qualify.
What Qualifies
- Generator fuel, equipment fuel (lawnmower, chainsaw, compressor)
- Boat fuel, propane for business heating, motor oil for non-vehicle equipment
- Fuel for any non-road business machinery or tools
Does NOT Qualify
- Vehicle fuel for cars, trucks, and vans (claim on Line 9281 under Motor Vehicle Expenses)
- Personal heating fuel for your home (claim in Part 7 if home office qualifies)
Rules & Limits
Special CRA rules and percentage limits that apply to fuel costs (except motor vehicles).
Special Rules
Vehicle Fuel Belongs on Line 9281
Heads upAll 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.
Real-World Examples
See how different professionals use Line 9224 deductions in practice.
Generator and Power Tool Fuel
Purchased gasoline throughout the year for on-site generators and gas-powered tools.
$1,800
$1,800 (100%)
Lawnmower and Chainsaw Fuel
Purchased fuel and 2-cycle engine oil for lawnmowers, chainsaws, and trimmers used in landscaping work.
$950
$950 (100%)
Common Mistakes to Avoid
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.
Commonly Confused Categories
These categories are often mixed up with Fuel Costs (Except Motor Vehicles). Here's the difference.
Sample Receipt Walkthrough
See how ScanForTax processes a typical fuel costs expense.
Canadian Tire Gas Bar
2025-06-20
Ontario
How ScanForTax categorizes this
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.
Frequently Asked Questions
Does vehicle fuel go on Line 9224?
Can I claim propane used for business heating?
Related Professions
Profession-specific guides that frequently use Fuel Costs deductions.
Tax Guides by Province
See how tax recovery works for fuel costs expenses in each province.
Related Expense Categories
Tax deadline is April 30th.
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