Line 8810 - Office expenses

You can deduct the cost of office expenses. These include small items such as:

• pens
• pencils
• paper clips
• stationery and
• stamps.

Office expenses do not include items such as:

• calculators
• filing cabinets
• chairs and
• desks.

These are capital items.

Forms and publications

• Guide T4002, Business and Professional Income
• Form T2125, Statement of Business or Professional Activities

Related topics

• Claiming capital cost allowance (CCA)

Date modified:

2016-01-05