Tax rule Canada
Statement of Business or Professional Activities: the line each expense goes on
The expense lines of the Statement of Business or Professional Activities, as the CRA sets them out, and the one Bilbx's Tax Lab adds each category's receipts up on.
The return Tax Lab's subtotals follow
Statement of Business or Professional Activities (T2125)
Checked against the CRA's own pages on . This is the figure Bilbx uses.
The rule
Line 9281 is "Motor vehicle expenses (not including CCA)".
What the CRA says
“Line 9281 – Motor vehicle expenses (not including CCA)”
Line 9200 is "Travel expenses".
What the CRA says
“Line 9200 – Travel expenses”
Line 8523 is "Meals and entertainment".
What the CRA says
“Line 8523 – Meals and entertainment”
Line 8521 is "Advertising".
What the CRA says
“Line 8521 – Advertising”
Line 9936 is "Capital cost allowance (CCA)".
What the CRA says
“Line 9936 – Capital cost allowance (CCA)”
Line 8810 is "Office expenses".
What the CRA says
“Line 8810 – Office expenses”
Line 9220 is "Utilities".
What the CRA says
“Line 9220 – Utilities”
Line 8910 is "Rent".
What the CRA says
“Line 8910 – Rent”
Line 8960 is "Repairs and maintenance".
What the CRA says
“Line 8960 and Line 8963 – Repairs and maintenance”
Line 8860 is "Professional fees (includes legal and accounting fees)".
What the CRA says
“Line 8860 – Professional fees (includes legal and accounting fees)”
Line 8690 is "Insurance".
What the CRA says
“Line 8690 – Insurance”
Line 8760 is "Business taxes, licences, and memberships".
What the CRA says
“Line 8760 – Business taxes, licences, and memberships”
Line 8710 is "Interest and bank charges".
What the CRA says
“Line 8710 – Interest and bank charges”
Line 8320 is "Purchases during the year (net of returns, allowances, and discounts)".
What the CRA says
“Line 8320 – Purchases during the year (net of returns, allowances, and discounts)”
Line 8360 is "Subcontracts".
What the CRA says
“Line 8360 – Subcontracts”
Line 9270 is "Other expenses".
What the CRA says
“Line 9270 – Other expenses”
Business expenses are entered on Form T2125, the business part only.
What the CRA says
“enter only the business part of expenses on Form T2125”
How Bilbx applies it
- In its export for your accountant, Tax Lab, part of Bilbx Premium, adds up your claimed receipts by the line of the return each category goes on: Statement of Business or Professional Activities (T2125).
- A purchase listed to depreciate is kept out of these subtotals, and so is a category with no line, such as groceries.
Where each category goes
The table Bilbx's export uses to add up your receipts, line by line.
Vehicle & Transport
Line 9281: Motor vehicle expenses (not including CCA)
Travel
Line 9200: Travel expenses
Meals & Entertainment
Line 8523: Meals and entertainment
Advertising
Line 8521: Advertising
Tools & Equipment
Line 9936: Capital cost allowance (CCA)
Technology & Software
Line 9936: Capital cost allowance (CCA)
Office Supplies
Line 8810: Office expenses
Phone & Internet
Line 9220: Utilities
Utilities
Line 9220: Utilities
Rent & Lease
Line 8910: Rent
Repairs & Maintenance
Line 8960: Repairs and maintenance
Professional Services
Line 8860: Professional fees (includes legal and accounting fees)
Insurance
Line 8690: Insurance
Business Taxes & Licences
Line 8760: Business taxes, licences, and memberships
Subscriptions
Line 8760: Business taxes, licences, and memberships
Bank & Finance Charges
Line 8710: Interest and bank charges
Stock & Materials
Line 8320: Purchases during the year (net of returns, allowances, and discounts)
Subcontractors
Line 8360: Subcontracts
Clothing & PPE
Line 9270: Other expenses
Education & Training
Line 9270: Other expenses
Groceries
On no line
Health
On no line
Donations
On no line
Fines & Penalties
On no line
Other
Line 9270: Other expenses
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Sources
Spotted something that doesn't match the CRA's guidance?
Every sentence in the rule is checked against the CRA's own guidance, quoted beneath it and linked above. Last checked . Rules version 60f9162250af. Terms.
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