Telephone and utilities

You can deduct expenses for telephone and utilities, such as gas, oil, electricity, and water, if you incurred the expenses to earn income.

Enter the amount on line 9220 of Form T2125, Statement of Business or Professional Activities.

The expenses for utilities that are related to business use of work space in your home have to be claimed as Business-use-of-home expenses.

Forms and publications

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