Office Expenses on Your T2125
Pens, paper, toner, and small consumables. Don't confuse with supplies (8811) or capital items (CCA).
What You Can (and Can't) Deduct
Know exactly what belongs on Line 8810 — and what the CRA says doesn't qualify.
What Qualifies
- Pens, paper, paper clips, sticky notes, and envelopes
- Ink cartridges, toner, and printer paper
- Stamps, postage, and small office consumables
Does NOT Qualify
- Capital items such as desks, chairs, and filing cabinets (claim via CCA)
- Items used directly to deliver your services (claim on Line 8811)
- Computer equipment and electronics over $500 (claim via CCA)
Rules & Limits
Special CRA rules and percentage limits that apply to office expenses.
Special Rules
Distinction Between 8810 and 8811
Heads upLine 8810 is for general office consumables used in any business. Line 8811 is for supplies consumed directly in delivering your specific services (e.g., salon products for a hairdresser, cleaning supplies for a cleaner).
Real-World Examples
See how different professionals use Line 8810 deductions in practice.
Annual Office Supply Order
Purchased pens, printer paper, toner cartridges, and sticky notes for the home office over the year.
$340
$340 (100%)
Phone Mount, USB Cables, and Cleaning Supplies
Bought a phone mount, USB cables, and interior cleaning supplies for the vehicle.
$85
$85 (100%)
Common Mistakes to Avoid
These errors on Line 8810 can trigger a CRA review — here's how to get it right.
Putting capital items here instead of claiming via CCA
Desks, chairs, filing cabinets, and electronics are capital assets that must be claimed through Capital Cost Allowance (CCA), not as office expenses on Line 8810.
Confusing Line 8810 (office expenses) with Line 8811 (supplies)
Office expenses (8810) are general consumables like pens and paper. Supplies (8811) are materials consumed in delivering your services, such as salon products or cleaning materials.
Commonly Confused Categories
These categories are often mixed up with Office Expenses. Here's the difference.
Sample Receipt Walkthrough
See how ScanForTax processes a typical office expense.
Staples
2025-02-20
Ontario
How ScanForTax categorizes this
ScanForTax identifies this Staples purchase and auto-categorizes it under Office Expenses (Line 8810). The $14.43 HST is flagged as fully recoverable through your ITC claim.
Frequently Asked Questions
What is the difference between Line 8810 and Line 8811?
Can I claim a desk or chair as an office expense?
Related Professions
Profession-specific guides that frequently use Office deductions.
Tax Guides by Province
See how tax recovery works for office expenses in each province.
Related Expense Categories
Tax deadline is April 30th.
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