The T2125 catch-all category covers PHSP premiums, software subscriptions, disability modifications, and more. Don't leave money on the table.
Know exactly what belongs on Line 9270 — and what the CRA says doesn't qualify.
Special CRA rules and percentage limits that apply to other expenses.
Private Health Services Plan (PHSP) premiums are deductible up to $1,500 per adult and $750 per child per year. You must have more than 50% of your income from self-employment, or your other income must be $10,000 or less.
Section 20.01 of the Income Tax ActDisability-related modifications to your workspace or equipment are deductible in full in the year they are paid. They do not need to be capitalized under CCA.
Unlike some other lines, the CRA requires you to itemize each expense claimed under Line 9270. You cannot simply lump a total amount without descriptions.
| Rule | Limit |
|---|---|
| PHSP premiums | $1,500/adult/year, $750/child/year |
See how different professionals use Line 9270 deductions in practice.
Paid for various SaaS tools used daily for client work and communication.
$960
$960 (100%)
Paid PHSP premiums covering 2 adults and 2 children for the full year.
$4,500
$4,500 (within limits)
Maintained a Shopify store subscription and purchased packaging materials throughout the year.
$1,800
$1,800 (100%)
These errors on Line 9270 can trigger a CRA review — here's how to get it right.
Not knowing PHSP premiums are deductible here
Private Health Services Plan premiums are deductible on Line 9270, up to $1,500 per adult and $750 per child. Many self-employed Canadians miss this significant deduction.
Using "Other" for expenses that have specific lines
Line 9270 is not a general catch-all. If an expense has a dedicated line on the T2125 (e.g., advertising, insurance, rent), it must go on that specific line.
Not claiming software subscriptions
SaaS subscriptions (Adobe, Slack, Zoom, QuickBooks, etc.) are deductible business expenses. Review your credit card statements for recurring software charges you may be missing.
These categories are often mixed up with Other Expenses. Here's the difference.
Website costs could go on either line. Use Line 8521 for advertising-focused web costs (ads, SEO, promotional sites), and Line 9270 for general software and tools.
Software subscriptions could go on either line. Use Line 8810 for basic office software (word processing, spreadsheets) and Line 9270 for specialized business tools.
See how ScanForTax processes a typical other expense.
Adobe Inc.
2025-01-15
Ontario
ScanForTax identifies this as an Adobe software subscription and categorizes it under Other Expenses (Line 9270). As a US-based vendor, no Canadian sales tax is charged — but the full amount is deductible.
Profession-specific guides that frequently use Other deductions.
See how tax recovery works for other expenses in each province.
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