you receive income from only one rental property that is in the general area where you live
you personally do part, or all, of the necessary repairs and maintenance on the property
you have motor vehicle expenses to transport tools and materials to the rental property
You cannot deduct motor vehicle expenses you incur to collect rents. These are personal expenses.
If you own two or more rental properties – In addition to the expenses listed above, you can deduct reasonable motor vehicle expenses you incur to do any of the following:
collect rents
supervise repairs
manage the properties
This applies whether your rental properties are located in or outside the general area where you live. Your rental properties have to be located in at least two different sites, away from your principal residence. The motor vehicle expenses that we consider to be reasonable depend on the circumstances of your situation.