There is no such thing as simplified auto expenses for rental/self employed business. Only for moving and medical. For rental or business, you can only claim a prorated portion of your actual vehicle expenses based upon business mileage prorated by total mileage. A log is required. That being said, for rental (if they are travelling to the property to conduct their own repairs an otherwise qualify for travel) and if it is small distances (like travel to a dump on a weekly basis or something), I have been known to apply a per/KM rate, usually using a slightly lower rate than allowed for medical/moving.
