# winter tires, acquisition or maintenance expense for business use vehicle?



## joncnca (Jul 12, 2009)

Hi,

I purchased some winter tires for a vehicle that is used partly for work. This vehicle did not have winter tires when I bought it.

Is this an acquisition, or would it be included as a maintenance expense? It will last more than 1 year (hopefully), which makes it seem like a capital expense. Also, I didn't originally have a set of winter tires. However, tires are consumable, like brakes, and do not last nearly as long as the car itself...which makes it seem like a current expense, and should be claimed as a maintenance expense. Anyone have a reference that would make this clear for me?

Secondly, now that I have the set of winter tires/wheels....in the future, if i need a new set of tires because the tread has worn....wouldn't that be a maintenance expense? I think so because I already owned a set, and it needed replacing because of wear.

Any thoughts? Thanks!


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## stardancer (Apr 26, 2009)

I would use it as maintenance; also maintenance when being replaced. They may last a number of years, but they are not a new vehicle. Keep all receipts in case CRA questions why maintenance is so high that particular year.


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## fraser (May 15, 2010)

It is maintenance. Add it to your total expenses, then deduct the business portion from your taxable income...assuming of course that you have a T2020. Also keep you car wash bills, auto club, insurance, and any deductables that you have to pay if you have an insurance claim.


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## joncnca (Jul 12, 2009)

Thanks!


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