Deduct property taxes on commercial or business premises — but home property taxes go elsewhere.
Know exactly what belongs on Line 9180 — and what the CRA says doesn't qualify.
Special CRA rules and percentage limits that apply to property taxes.
If you work from home, your property taxes are claimed in Part 7 (Line 9945) of the T2125, proportional to your workspace percentage. They do not go on Line 9180.
See how different professionals use Line 9180 deductions in practice.
Paid annual municipal property taxes on a dedicated short-term rental property.
$4,200
$4,200 (100%)
Paid property taxes on a warehouse used for storing materials and equipment.
$3,600
$3,600 (100%)
These errors on Line 9180 can trigger a CRA review — here's how to get it right.
Claiming home property taxes here instead of in Part 7 (Line 9945)
Home property taxes for a home office must be claimed in Part 7 (Line 9945) as part of your business-use-of-home calculation, not on Line 9180.
Claiming property taxes that are already included in rent
If you rent your business premises and property taxes are included in your rent, do not claim them separately on Line 9180 — they are already covered by your rent deduction on Line 8910.
These categories are often mixed up with Property Taxes. Here's the difference.
See how ScanForTax processes a typical property taxes expense.
City of Toronto
2025-02-28
Ontario
ScanForTax identifies this municipal tax bill and auto-categorizes it under Property Taxes (Line 9180). Property taxes are not subject to HST, so there is no ITC to claim.
Profession-specific guides that frequently use Property Taxes deductions.
See how tax recovery works for property taxes expenses in each province.
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