Materials consumed in delivering your services — salon products, cleaning supplies, and more.
Know exactly what belongs on Line 8811 — and what the CRA says doesn't qualify.
Special CRA rules and percentage limits that apply to office stationery & supplies.
Line 8811 is specifically for materials consumed in delivering your services. General office supplies like pens, paper, and toner belong on Line 8810.
See how different professionals use Line 8811 deductions in practice.
Purchased professional hair products including shampoo, colour kits, and styling products used on clients throughout the year.
$2,400
$2,400 (100%)
Purchased specialty photo paper and archival ink used to produce client prints and albums.
$680
$680 (100%)
These errors on Line 8811 can trigger a CRA review — here's how to get it right.
Mixing up Line 8810 and Line 8811
Line 8810 is for general office consumables. Line 8811 is for supplies consumed directly in delivering your services. If you are a hairdresser, shampoo goes on 8811; printer paper goes on 8810.
Not claiming supplies consumed in service delivery
Many self-employed individuals forget to track and claim materials used directly in their work. Salon products, cleaning supplies, and packaging materials are all deductible on Line 8811.
These categories are often mixed up with Office Stationery & Supplies. Here's the difference.
See how ScanForTax processes a typical supplies expense.
CosmoProf
2025-03-10
Ontario
ScanForTax identifies this CosmoProf purchase and auto-categorizes it under Office Stationery & Supplies (Line 8811). These are service-delivery supplies for a hairdresser. The $29.12 HST is flagged as fully recoverable through your ITC claim.
Profession-specific guides that frequently use Supplies deductions.
See how tax recovery works for supplies expenses in each province.
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