Defect-containing carbon nanotube materials were prepared by subjecting two commercial multiwalled carbon nanotubes (MWCNTs) of different purities to purification (HCl) and oxidative conditions (HNO3) and further heat treatment to remove surface oxygen groups. The as-prepared carbon materials were physicochemically characterized to observe changes in their properties after the different treatments. TEM microscopy shows morphological modifications in the MWCNTs after the treatments such as broken walls and carbon defects including topological defects. This leads to both higher surface areas and active sites. The carbon defects were analysed by Raman spectroscopy, but the active surface area (ASA) and the electrochemical active surface area (EASA) values showed that not all the defects are equally active for oxygen reduction reactions (ORRs). This suggests the importance of calculating either ASA or EASA in carbon materials with different structures to determine the activity of these defects. The as-prepared defect-containing multiwalled carbon nanotubes exhibit good catalytic performance due to the formation of carbon defects active for ORR such as edge sites and topological defects. Moreover, they exhibit good stability and methanol tolerances. The as-prepared MWCNTs sample with the highest purity is a promising defective carbon material for ORR because its activity is only related to high concentrations of active carbon defects including edge sites and topological defects.