Calculate the vehicle deduction for a 2022 Income Tax client (self-employed) with UCC on a class 10 vehicle which was $21,000 at the end of 2018 and the max was used each year. Total allowable vehicle expenses for 2022 were $11,000.00 (not including CCA). In 2022 18,000km were driven for business, 14,000km were driven for personal use.