Line 8960 - Maintenance and repairs

You can deduct the cost of labour and materials for any minor repairs or maintenance done to property you use to earn income.

However, you cannot deduct:

• the value of your own labour; or
  
• costs you incur for repairs that are capital in nature (you may be able to claim Capital cost allowance (CCA))

The maintenance and repairs 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
• Guide T4037, Capital Gains
• Form T2125, Statement of Business or Professional Activities

Related topics

• Capital cost allowance (CCA)
• Claiming capital cost allowance (CCA)
• Current or capital expenses
• Line 9945 - Business-use-of-home expenses