Management & Admin Fees on Your T2125
Platform fees, brokerage charges, and software subscriptions — the operational costs of running your business.
What You Can (and Can't) Deduct
Know exactly what belongs on Line 8871 — and what the CRA says doesn't qualify.
What Qualifies
- Management company payments and brokerage desk fees
- Platform fees (Uber, DoorDash, Airbnb, Shopify service fees)
- Bookkeeping software subscriptions (QuickBooks, FreshBooks) and admin outsourcing
Does NOT Qualify
- Professional advisory services from accountants or lawyers (claim on Line 8860)
- Personal subscriptions unrelated to business operations
Rules & Limits
Special CRA rules and percentage limits that apply to management & administration fees.
Special Rules
Platform Fees vs. Professional Fees
Heads upOngoing operational and administrative charges — such as marketplace platform fees (Uber, Airbnb), brokerage desk fees, and bookkeeping software — belong on Line 8871. One-time advisory services from professionals go on Line 8860.
Real-World Examples
See how different professionals use Line 8871 deductions in practice.
Annual Brokerage Desk Fees
Paid monthly brokerage desk fees for access to the office, technology, and administrative support.
$6,000
$6,000 (100%)
Shopify + QuickBooks Subscriptions
Paid annual subscriptions for Shopify (online store platform) and QuickBooks (bookkeeping software).
$1,440
$1,440 (100%)
Common Mistakes to Avoid
These errors on Line 8871 can trigger a CRA review — here's how to get it right.
Putting platform fees on the wrong line
Platform fees from Uber, Airbnb, Shopify, and similar services are operational/admin costs that belong on Line 8871, not Line 8860 (Professional Fees) or Line 9270 (Other Expenses).
Confusing management fees with professional fees
Management fees (8871) are ongoing operational/admin services and platform fees. Professional fees (8860) are advisory services from accountants and lawyers.
Commonly Confused Categories
These categories are often mixed up with Management & Administration Fees. Here's the difference.
Sample Receipt Walkthrough
See how ScanForTax processes a typical admin fees expense.
RE/MAX Brokerage
2025-03-01
Ontario
How ScanForTax categorizes this
ScanForTax identifies this brokerage invoice and auto-categorizes it under Management & Administration Fees (Line 8871). The $70.85 HST is flagged as fully recoverable through your ITC claim.
Frequently Asked Questions
Are Uber and Airbnb platform fees deductible?
Where do bookkeeping software subscriptions go?
Related Professions
Profession-specific guides that frequently use Admin Fees deductions.
Tax Guides by Province
See how tax recovery works for admin fees expenses in each province.
Related Expense Categories
Tax deadline is April 30th.
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