# Self-employed expenses you can claim in Canada > A printable checklist of the business costs self-employed people in Canada often forget to claim, from software and insurance to home office costs If you work for yourself, every legitimate cost lowers the profit you're taxed on. The trouble is remembering them at tax time. Tick off what applies to you, and keep a receipt for every box you tick, because "I'm sure I bought it" won't satisfy the CRA. It isn't personal. It's paperwork. ## Everyday costs - Advertising, your website and domain name. - Office supplies and small equipment. - Software and subscriptions you use for the business. - Bank fees and business credit card interest. - Phone and internet: the business share only. - Professional fees, such as an accountant, a bookkeeper or a lawyer. - Business insurance. ## Which costs need the most records? These are the ones the CRA looks at most closely. Keep proof. - Vehicle costs, with a log of business kilometres and total kilometres. - Home office: the business share of rent or mortgage interest, utilities and insurance, based on floor area. - Travel for work, with dates and the reason for each trip. - Meals and entertainment, which are only partly deductible. - Wages or contract payments you made to others. Keep it simple. A folder of receipts is fine as long as you can match each one to a cost, and a spreadsheet that totals each category monthly will save you an evening of panic in April. Keep it all for [six years from the end of the tax year](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/where-keep-your-records-long-request-permission-destroy-them-early.html) it relates to. ## How do you split a mixed cost? Only the business share of a car or a spare room counts. For a vehicle, divide business kilometres by total kilometres and apply that share to the running costs. Say Sam, a freelance photographer in Calgary, drives 12,000 km in a year, 3,000 of them for shoots, and spends $8,000 on gas, insurance and repairs. That's 25%, so $2,000 is claimable, with a log to prove it. Meals are capped: the CRA lets you claim [50% of food, beverage and entertainment costs](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/completing-form-t2125/line-8523-meals-entertainment-allowable-part-only.html), so a $40 client lunch is a $20 deduction. ## Bigger purchases Equipment and vehicles aren't usually deducted in full in the year you buy them. They're claimed over time as capital cost allowance, and the rules depend on the type of asset. The [self-employed tax calculator](https://tax-services.ca/calculators/income-tax/self-employed-tax) shows how your net income turns into tax once you've totalled your costs. ## What next? The [self-employed guide](https://tax-services.ca/guides/self-employed-and-small-business) explains instalments, CPP and sales tax. Our article on [business expense deductions](https://tax-services.ca/articles/business-expense-deductions) goes deeper on each category, and the [documents checklist](https://tax-services.ca/checklists/documents-for-your-tax-return) covers the rest of your return. Self-employed people have until June 15 to file, but tax owing is still due April 30. --- Source: https://tax-services.ca/checklists/self-employed-expenses Last updated: 2026-10-05 Independent information site. Not affiliated with the CRA. No services, no guarantee of accuracy. See https://tax-services.ca/disclaimer