Delivery & Freight on Your T2125
Courier, shipping, and freight charges have their own line — don't bury them under Other Expenses.
What You Can (and Can't) Deduct
Know exactly what belongs on Line 9275 — and what the CRA says doesn't qualify.
What Qualifies
- Courier and shipping costs (FedEx, UPS, Purolator, Canada Post parcels)
- Freight charges for receiving or sending business materials
- Express delivery and same-day shipping costs
Does NOT Qualify
- Personal shipping costs unrelated to your business
- Stamps or postage for personal mail
Rules & Limits
Special CRA rules and percentage limits that apply to delivery, freight & express.
Special Rules
Separate Line for Shipping Costs
AdvantageDelivery, freight, and express charges have their own dedicated line (9275) on the T2125. Do not lump them under Other Expenses (9270) — using the correct line makes your return easier to audit and more accurate.
Real-World Examples
See how different professionals use Line 9275 deductions in practice.
Annual Shipping Costs via Canada Post
Shipped approximately 300 parcels per year to customers across Canada using Canada Post Expedited and Xpresspost.
$3,600
$3,600 (100%)
Material Delivery Charges
Paid for delivery of lumber, drywall, and other building materials to job sites throughout the year.
$1,200
$1,200 (100%)
Common Mistakes to Avoid
These errors on Line 9275 can trigger a CRA review — here's how to get it right.
Putting shipping costs under other expenses instead of here
Courier, freight, and delivery charges belong on Line 9275, not Line 9270 (Other Expenses). Using the dedicated line keeps your T2125 organized and CRA-compliant.
Not tracking shipping costs separately
Many self-employed individuals bury shipping costs under general expenses. Track courier and freight receipts separately so you can claim them on the correct line.
Commonly Confused Categories
These categories are often mixed up with Delivery, Freight & Express. Here's the difference.
Sample Receipt Walkthrough
See how ScanForTax processes a typical delivery expense.
Canada Post
2025-04-15
Ontario
How ScanForTax categorizes this
ScanForTax identifies this Canada Post receipt and auto-categorizes it under Delivery, Freight & Express (Line 9275). The $18.68 HST is flagged as fully recoverable through your ITC claim.
Frequently Asked Questions
Should shipping costs go on Line 9270 (Other Expenses) or Line 9275?
Are Canada Post costs deductible?
Related Professions
Profession-specific guides that frequently use Delivery deductions.
Tax Guides by Province
See how tax recovery works for delivery expenses in each province.
Related Expense Categories
Tax deadline is April 30th.
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