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I'm an independent contractor. I bought printer ink for the printer I use exclusively for work. On the T2125 where would it go? I'm guessing either lines 8810 or 8811: "office expenses", or "supplies".

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The CRA page about T2125 business expenses shows this about Line 8810 - Office Expenses:

You can deduct the cost of office expenses. These include small items such as:

  • pens
  • pencils
  • paper clips
  • stationery
  • stamps

For Line 8811 - Office Stationary and Supplies, it says:

You can deduct the cost of items the business used to provide goods or services for example, drugs and medication used by a veterinarian or cleaning supplies used by a plumber. If you run a daycare, these include household supplies that children use and food you buy to feed the children.

It’s a fine line, but from what I can tell, 8810 is specifically for supplies you would use or consume in a business office, and 8811 is for supplies that would be consumed in the production of your product or the providing of your service.

Depending on what your business does, printer ink could go either way. For most businesses, printer ink should probably be in 8810, but if you are a printing company, ink would make sense in 8811.

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  • The issue that I have with including toner in 8810 is that the toner, at least OEM toner, is comparatively expensive and the CRA's description specifically mentions small items. This begs the question: Is the CRA using 'small' to describe the physical object or the expense itself? Based on the example provided, it seems to be describing the expense itself as opposed to the physical object. It is still ambiguous nonetheless in my opinion. I wish the CRA would be more specific.
    – oldboy
    Feb 19, 2023 at 22:14
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    @oldboy If you are in doubt, you need to ask your accountant. But in my very unprofessional opinion, printer ink/toner is an office expense. It is a consumable that is not a depreciable capital asset, and is needed in the office of every business.
    – Ben Miller
    Feb 19, 2023 at 22:36
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    @oldboy small is relative…
    – RonJohn
    Feb 20, 2023 at 6:09
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    @oldboy If you think accountants, who handle this stuff all the time, are clueless, what do you think of strangers on the internet?
    – Ben Miller
    Feb 20, 2023 at 23:24
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    @oldboy Proper accountants, like many professionals, have malpractice insurance (a.k.a. errors and omissions insurance). If they screw up bad, you can make a claim against them.
    – user71659
    Feb 22, 2023 at 7:53

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