What if my employee gets the ticket in the company vehicle?

The rule is the same: a fine imposed under a law is not deductible when computing the business's income, whoever was driving.

Do I have to split parking by the vehicle's business-use percentage?

No. Parking fees related to your business activities are deductible in full, unlike most other vehicle expenses, which you split by business use.

Parking ticket on a client visit: is it deductible?

The situation

You are at a client's office. The meeting runs long, the meter runs out, and a ticket is waiting on the windshield. You were working the whole time, so the question comes quickly: can I claim it as a business expense?

The answer is no, and the rule holds in 2026 as it did in earlier years.

A fine is not deductible, even on business

The Income Tax Act is clear. Section 67.6 says that no deduction can be made, in computing income, for a fine or penalty imposed under the law of a country or a province, apart from rare exceptions set out in the regulations. The Canada Revenue Agency's Guide T4002 repeats it in its list of expenses you cannot deduct: most fines and penalties imposed under the law of Canada or a province or a foreign country.

The fact that you were on your way to a client changes nothing. What matters is not the purpose of the trip, it is what the amount is: a fine is still a fine.

Paid parking is deductible

The good news: parking fees related to your business activities are deductible.

Guide T4002 says you can deduct the full amount of parking fees related to your business activities. Unlike fuel or maintenance, they are not split by the share of business use of your vehicle. If you drive the same car for business and personal trips, the business parking still counts in full.

So the few dollars you put in the meter are a real expense. The ticket never is.

Keep the receipt

To deduct parking, you need to be able to prove it. A few simple habits:

Pay with an app or a card, so there is always a record.
Keep the receipt from the meter or the app, and note the client or the reason for the visit.
Set the ticket aside. If the business pays it, it does not go into your deductible expenses.

What we do

When you send us your receipts, we put each one in its place: business parking in your deductible expenses, fines in the non-deductible ones. You do not have to wonder where each slip goes; we do it for you, and your return stays clean if it is ever reviewed.