Current/capital distinction, reasonable expenses, personal portion and input tax credits.
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Build the evidence plan before you claim the expense.
This tool does not tell you that an expense is deductible. It helps you classify the evidence question, identify the CRA rule to verify and keep personal details out of Bremo.
No automatic deduction verdictReasonableness, business purpose, classification and your facts still control.
No financial details transmittedYour selections stay in this browser. Only fixed aggregate stage labels are sent.
No provider pitchThe prior invented business-account promotion and referral code are removed.
Expense evidence planner
Choose the closest category. The result is a preparation checklist, not tax advice, a CRA ruling or permission to claim.
Your evidence plan
Not a tax outcome: A completed checklist does not prove deductibility, a claim amount or CRA acceptance. Bremo cannot decide deductibility or represent a CRA decision. Verify current guidance and get professional advice for material or uncertain items.
What the CRA sources actually establish
These are current primary-source starting points. They do not replace the Income Tax Act, a CRA ruling or advice based on your facts.
Current versus capitalA reasonable current expense incurred to earn income may be deductible; capital property follows different rules, including CCA.
Business portion onlyPersonal expenses are excluded. Mixed-use amounts need a reasonable business allocation supported by records.
Records matterKeep daily income and expense records, source documents and enough detail to support the claim.
Required transaction records and what expense receipts or vouchers should show.
Read on Canada.caEligibility conditions, reasonable allocation and the limit tied to business net income.
Read on Canada.caTrip purpose, distance, odometer readings and full or simplified logbook evidence.
Read on Canada.caRecords generally stay available for six years from the end of the last tax year they relate to.
Read on Canada.caUse the current form and guide for self-employed business or professional activities.
Open the current form