Claim self-employed business expenses
What expenses can I claim when I am self-employed?
Self-employed expenses must relate to earning business income. Separate the business portion from personal use, and distinguish current expenses from capital purchases before reporting the claim.
Where to begin
- Sort receipts by expense type and identify their business purpose.
- Allocate mixed personal/business costs using a reasonable documented method.
- Separate capital purchases from current expenses; check the appropriate capital cost allowance rules instead of deducting the full purchase automatically.
- Reduce expenses by related GST/HST input tax credits and applicable assistance, then report them on the appropriate business statement.
- Retain receipts, allocation calculations and asset records for the applicable CRA period.
Before you open the official service
- Income and expense records, invoices and receipts.
- Business-use calculations and details of related credits or assistance.
Keep your actual documents and account details off this website. Use the official service’s current checklist before applying.
What to check for your situation
A receipt does not by itself make an expense deductible. Special restrictions apply to categories such as meals, vehicles and home offices. Corporate and employee claims use different rules.
Fees, processing times and document rules can change. This page helps you navigate; it does not confirm eligibility or replace the government’s instructions.
Official sources
canada.ca · Official websiteCRA — Business expensesOnly the business portion of eligible expenses is deductible; personal costs are excluded. Current and capital expenses are treated differently; related input tax credits and assistance reduce the expense.Checked
Prepared by Active K Digital from the linked public guidance. Read our source approach.