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Track each project’s invoice and payment, separate subscriptions from capital equipment, and document business use.
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Expenses to review for this work
- Phone plan — Business use is the starting point for allocating a shared phone plan.
- Home internet — A shared internet bill needs a business-use allocation.
- Home office — Workspace eligibility and allocation depend on how the space is used.
- Vehicle expenses — Use actual eligible vehicle expenses allocated by business kilometres.
- Flat per-kilometre deduction — Do not substitute an employee allowance rate for self-employed vehicle-expense calculations.
- Commuting — Treat ordinary home-to-work commuting as personal travel.
- Business parking — Parking connected to a business visit may qualify.
- Traffic and parking fines — A fine is different from paying for a parking service.
- Client meals and entertainment — Business meals can be subject to limits and exceptions.
- Everyday personal meals — An ordinary personal lunch is different from a qualifying business meal.
- Everyday clothing — Ordinary clothing is treated as personal.
- Uniforms and protective gear — Business-specific uniforms and protective equipment need their own supporting context.
- Gym membership — A personal gym membership is not treated as an ordinary business expense.
- Computers, cameras and equipment — Equipment may need capital-cost treatment rather than an immediate expense.
- Software subscriptions — A subscription used to earn business income may qualify.
- Advertising and promotion — Advertising must relate to the business and can have specific restrictions.
- Accounting and legal fees — The purpose of professional advice determines its treatment.
- Business insurance — Business insurance depends on what is insured.
- Training courses — Training treatment depends on the course and its relationship to the existing business.
- Office supplies — Consumable business supplies may qualify as expenses.
- Platform fees — Fees charged by a business platform may qualify.
- Business bank fees — Bank fees need a business connection.
- Wages paid to family — Payments to family need evidence of actual work and reasonable compensation.
- Childcare — Childcare is not treated as a T2125 business expense.
- RRSP contributions — RRSP contributions are handled separately from business expenses.
- CPP contributions — CPP contributions have separate personal-return treatment.
- Pet expenses — Ordinary household pet costs are personal.
- Business travel — Travel must have a business purpose and supporting records.
- Client gifts — Gift treatment depends on the item and its purpose.
- Personal income tax — Personal income-tax payments are not treated as ordinary business expenses.