Operations
Can I write off Maintenance & Repairs in Canada?
YES
Explanation
Costs to repair business property (restoring it to its original condition) are deductible. However, if you improve a property beyond its original condition (e.g., adding a new roof), that is a capital cost. Note: You cannot deduct the value of your own labour.
💡 Pro Tip
If you have a large repair bill, ask the contractor to detail exactly what was done so you can prove it was a 'repair' and not an 'improvement' (betterment) if audited.