Line 8960 – Repairs and maintenance
You can deduct the cost of labour and materials for any minor repairs or maintenance done to property you use to earn business income.
However, you cannot deduct any of the following:
- the value of your own labour
- the costs you incur for repairs that are capital in nature (capital expense)
- the costs you incur for repairs that have been reimbursed by your insurance company
For repairs that are capital in nature, you can claim a capital cost allowance.
You have to claim the maintenance and repairs related to business use of workspace in your home as business-use-of-home expenses.
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