Small Business Income and Expenses Checklist

 

The following is a list of Business Income to provide / include:

  • Gross receipts from sales or services (and advise if includes or excludes HST)

  • Sales records

  • Business chequing/savings account interest

  • Other Income

 

 The following is a list of Operating Expenses that may be eligible to be claimed:

  • Advertising

    • Advertising

    • Email / Messaging Expenses

    • Promotional Material

    • Website Expenses

  • Business Meals and Entertainment

  • Business Start-Up Costs

  • Business Tax, Fees, Licenses and Dues

  • Business-Use-Of-Home Expenses

    • Percentage Use of Home for Business

    • Home Insurance

    • Property Taxes

    • Repairs, Maintenance and Cleaning Services

    • Utilities:

      • Gas/Heat

      • Hydro

      • Water

    • Yard Maintenance / Snow Removal

  • Delivery, Freight and Express

  • Liability and Commercial Insurance

  • Interest and Bank Charges

  • Legal, Accounting and other Professional Fees

  • Maintenance and Repairs

  • Management and Administration Fees

  • Motor Vehicle Expenses:

    • Make, Model and Year of Vehicle

    • The Kilometres You Drove in The Tax Year to Earn Business Income

    • The Total Kilometres You Drove in The Tax Year

    • Business Parking Fees

    • Gas

    • Interest If You Are Financing Your Vehicle

    • Insurance

    • Leasing Cost If You Are Leasing Your Vehicle

    • Maintenance and Repairs

    • Other Expenses (e.g., 407, CAA; please specify)

  • Office Expenses, including:

    • Computer Hardware

    • Computer Software

    • Courier

    • Office Supplies

    • Postage

    • Stationery

  • Other Business Expenses

  • Property Taxes

  • Rent

  • Salaries, Wages and Benefits (Including Employer's Contributions)

  • Supplies

  • Utilities:

    • Cell Phone

    • Internet

    • Landline

    • Other Utilities

  • Travel Expenses

If you are unsure if an expense is eligible to be claimed, include it and we will review it and let you know.

 

More information about these expense deductions can be found on the Canada Revenue Agency (CRA) website here:

Sole Proprietorships and Partnerships Business Expenses