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T2125 Line 9270

Other Expenses on Your T2125

The T2125 catch-all category covers PHSP premiums, software subscriptions, disability modifications, and more. Don't leave money on the table.

Qualifying Expenses

What You Can (and Can't) Deduct

Know exactly what belongs on Line 9270 — and what the CRA says doesn't qualify.

What Qualifies

  • PHSP premiums ($1,500/adult, $750/child)
  • Disability-related modifications (full deduction)
  • Equipment leasing (computers, phones — business portion)
  • Convention expenses (maximum 2 per year)
  • Website expenses
  • Software subscriptions (SaaS, cloud)
  • Education and training for current business
  • Shipping and packaging materials

Does NOT Qualify

  • Personal expenses
  • Items that belong on specific lines (don't use as catch-all for things that have dedicated lines)
  • Charitable donations (claimed on personal return)
CRA Rules

Rules & Limits

Special CRA rules and percentage limits that apply to other expenses.

Special Rules

PHSP Premium Deduction

Advantage

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 Act

Disability Modifications — Full Deduction

Advantage

Disability-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.

Must Itemize Each Expense

Heads up

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.

Percentage Limits

Rule Limit
PHSP premiums $1,500/adult/year, $750/child/year
Real Examples

Real-World Examples

See how different professionals use Line 9270 deductions in practice.

IT Consultant Line 9270

Adobe Creative Cloud + Slack + Zoom Subscriptions

Paid for various SaaS tools used daily for client work and communication.

Amount

$960

Deductible

$960 (100%)

Freelancer Line 9270

PHSP Premium for Family of 4

Paid PHSP premiums covering 2 adults and 2 children for the full year.

Amount

$4,500

Deductible

$4,500 (within limits)

E-commerce Seller Line 9270

Shopify Subscription + Shipping Supplies

Maintained a Shopify store subscription and purchased packaging materials throughout the year.

Amount

$1,800

Deductible

$1,800 (100%)

Watch Out

Common Mistakes to Avoid

These errors on Line 9270 can trigger a CRA review — here's how to get it right.

01
high
Mistake

Not knowing PHSP premiums are deductible here

Correction

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.

02
medium
Mistake

Using "Other" for expenses that have specific lines

Correction

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.

03
medium
Mistake

Not claiming software subscriptions

Correction

SaaS subscriptions (Adobe, Slack, Zoom, QuickBooks, etc.) are deductible business expenses. Review your credit card statements for recurring software charges you may be missing.

Don't Mix Up

Commonly Confused Categories

These categories are often mixed up with Other Expenses. Here's the difference.

vs
Line 8521

Advertising

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.
vs
Line 8810

Office Expenses

Software subscriptions could go on either line. Use Line 8810 for basic office software (word processing, spreadsheets) and Line 9270 for specialized business tools.

Sample Receipt Walkthrough

See how ScanForTax processes a typical other expense.

Receipt

Adobe Inc.

2025-01-15

Creative Cloud Annual Plan $$779.88
Acrobat Pro $$263.88
Subtotal $$1,043.76
TOTAL $$1,043.76

Ontario

How ScanForTax categorizes this

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.

FAQ

Frequently Asked Questions

Can I deduct my health insurance premiums?
PHSP (Private Health Services Plan) premiums are deductible on Line 9270, up to $1,500 per adult and $750 per child per year. You must earn more than 50% of your income from self-employment.
Where do software subscriptions go?
Software subscriptions (SaaS, cloud tools) are generally claimed on Line 9270 as other expenses. Basic office software could also go on Line 8810 (Office Expenses).
Can I claim training and education costs?
Yes, if the training is directly related to your current business and maintains or improves your existing skills. Training to enter a new field is not deductible here.
Official CRA guide for Line 9270 →

Related Professions

Profession-specific guides that frequently use Other deductions.

IT Consultants & Freelance Developers

For IT & Tech Professionals

E-commerce Sellers

For E-commerce Sellers

Photographers & Creatives

For Photographers & Creatives

Real Estate Agents

For Real Estate Professionals

Tax Guides by Province

See how tax recovery works for other expenses in each province.

Ontario

HST — 13%

British Columbia

GST + PST — 12%

Alberta

GST Only — 5%

Quebec

GST + QST — 14.975%

Related Expense Categories

Advertising

Line 8521

Office Expenses

Line 8810

Professional Fees (Legal & Accounting)

Line 8860

Tax deadline is April 30th.

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