Line 8810 – Office expenses

You can deduct the cost of office expenses that are generally not related to your workspace. These include small items such as:

• pens
• pencils
• paper clips
• stationery
• stamps

For office expenses related to your workspace, go to Line 8811 – Office stationery and supplies.

Office expenses do not include capital expenditures to acquire capital property such as:

• calculators
• filing cabinets
• chairs
• desks

These are capital items.

Forms and publications

• Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income
• Form T2125, Statement of Business or Professional Activities

Related link

• Claiming capital cost allowance (CCA)