Tax deductions by occupation in Canada
What the work costs is much the same wherever you do it. How you claim it is not — so each guide below pairs the spending with the rules that apply in Canada. You report through Form T2125 with your personal return.
Income tax in Canada
Self-employment income goes on Form T2125 and is added to your other income, taxed at combined federal and provincial rates. You also pay both the employee and employer halves of CPP contributions on your net self-employment earnings.
GST/HST in Canada
- Rate
- 5%
- Registration
- CAD 30,000 turnover/yr
- Returns
- Annual, quarterly or monthly
- Authority
- Canada Revenue Agency
This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with the CRA or a registered tax adviser, and keep records to back up every claim.
How Canada treats the big three
Vehicle and travel
Vehicle costs are claimed on the business-use share, worked out from a logbook of business versus total kilometres.
Home workspace
Business-use-of-home expenses are claimed on the share of your home used for work, and generally cannot create or increase a business loss — the unused part carries forward.
Equipment and higher-cost gear
Equipment is claimed through Capital Cost Allowance, at the rate for the class the asset falls into, rather than deducted in full up front.
Worth knowing in Canada
You are generally a "small supplier" until taxable supplies exceed the registration threshold either in a single calendar quarter or across four consecutive quarters — the single-quarter trigger is the one people miss after one big month. Cross either and GST/HST registration is required, and the rate you charge depends on your customer’s province, not yours.
Guides for Canada
Content creators & influencers
As a content creator you can generally claim the gear, software, phone and internet you use to make content — and the part most people miss is that gifted products and platform tips count as income you must declare.
What you can claim in Canada →Streamers & gamers
As a streamer you can generally claim the PC, peripherals and capture gear you stream with, plus the work share of your internet — and subs, bits, donations and tournament winnings from a business activity are income you declare.
What you can claim in Canada →Online sellers & resellers
If you sell online you can generally claim the cost of your stock, platform and payment fees, packaging and postage — and the point where a hobby becomes a business is what decides whether you declare the income at all.
What you can claim in Canada →Designers & digital freelancers
As a designer you can generally claim your software subscriptions, the hardware you work on, portfolio and website costs, and the materials that go into the work.
What you can claim in Canada →Performing artists & musicians
As a performing artist you can generally claim your instruments and equipment, coaching and lessons that maintain your craft, agent commission, and travel to auditions and performances.
What you can claim in Canada →Australia has the full set — all 26 occupation guides.
Self-employed tax in Canada — common questions
When do I have to register for GST/HST?
Once you stop qualifying as a small supplier — broadly when taxable supplies exceed the registration threshold in a single calendar quarter, or across four consecutive quarters. Registering before you have to is optional, and lets you claim input tax credits on business purchases. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with the CRA or a registered tax adviser, and keep records to back up every claim.
Do I pay CPP on self-employment income?
Yes. Where an employee and employer each pay a share, a self-employed person pays both halves on their net self-employment earnings, calculated with the return. This is general information, not personal tax advice — what you can claim depends on your circumstances, so check with the CRA or a registered tax adviser, and keep records to back up every claim.
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