Electric vehicle "loophole" (taxes)
This applies to anyone who is 1) self employed or 2) get a T2200 from work (to write off employment expenses).
So, if you fit any of these two profiles, today, you get to write off either 1) your home office expenses (a portion of home office square footage/total sq footage of your residence) or 2) your automobile expenses (business mileage/total mileage) or 3) both.
So say you own an electric car and you charge it from home. You get to write off your home electricity costs (again, portion of home office sq ft/total sq ft). Now, where life becomes interesting is say you only "drive" 10% of your car for work so if you owned a gas powered vehicle you only get to write off 10% of your gas costs, but now, if you owned an electric car, you get to write off ALL of your electricity bill (again, home office sq footage/total square footage) as a function of the size of your home office.
So say your home office is 20% of your total home size (say if you live in an apartment), but you only drive 10% of the time for business, there is no "way" to account for this under the Income Tax Act because if you follow the letter of the Act then you literally write off the 20% due to the size of your home office.
I mean, the Act here has always been loose in application, because say your home office is 20% of the size of your home but you have a swimming pool that utilizes a large chunk of gas/electricity, then you're still writing off your total home electricity/gas bill (relative to size of office) I guess?