Office Stationery & Supplies on Your T2125
Materials consumed in delivering your services — salon products, cleaning supplies, and more.
What You Can (and Can't) Deduct
Know exactly what belongs on Line 8811 — and what the CRA says doesn't qualify.
What Qualifies
- Items consumed directly in providing your services (salon products, cleaning supplies)
- Veterinary drugs, daycare food and household supplies, printing materials for client deliverables
- Packaging materials, shipping supplies, and labels for product-based businesses
Does NOT Qualify
- General office consumables like pens and paper (claim on Line 8810)
- Capital equipment such as machines and tools over $500 (claim via CCA)
Rules & Limits
Special CRA rules and percentage limits that apply to office stationery & supplies.
Special Rules
Service-Delivery Supplies Only
Heads upLine 8811 is specifically for materials consumed in delivering your services. General office supplies like pens, paper, and toner belong on Line 8810.
Real-World Examples
See how different professionals use Line 8811 deductions in practice.
Salon Products (Shampoo, Colour, Styling)
Purchased professional hair products including shampoo, colour kits, and styling products used on clients throughout the year.
$2,400
$2,400 (100%)
Printing Paper, Photo Paper, and Ink for Client Prints
Purchased specialty photo paper and archival ink used to produce client prints and albums.
$680
$680 (100%)
Common Mistakes to Avoid
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.
Commonly Confused Categories
These categories are often mixed up with Office Stationery & Supplies. Here's the difference.
Sample Receipt Walkthrough
See how ScanForTax processes a typical supplies expense.
CosmoProf
2025-03-10
Ontario
How ScanForTax categorizes this
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.
Frequently Asked Questions
What is the difference between office expenses (8810) and supplies (8811)?
Can I claim packaging materials on this line?
Related Professions
Profession-specific guides that frequently use Supplies deductions.
Tax Guides by Province
See how tax recovery works for supplies expenses in each province.
Related Expense Categories
Tax deadline is April 30th.
Start scanning now — your first 15 scans are free, no credit card required.
$250,000+ in receipts already processed by Canadian businesses