Office
Can I write off Telephone & Utilities in Canada?
BUSINESS PORTION ONLY
Explanation
Utilities for a separate business property are fully deductible. For home offices, they are prorated. A basic home landline is NOT deductible, but cell phone airtime and data are deductible based on your business-use percentage.
💡 Pro Tip
Don't claim 100% of your cell phone unless you have a separate personal phone. A claim of 50-80% is common and less likely to be challenged if you use the device for both.