Courier, shipping, and freight charges have their own line — don't bury them under Other Expenses.
Know exactly what belongs on Line 9275 — and what the CRA says doesn't qualify.
Special CRA rules and percentage limits that apply to delivery, freight & express.
Delivery, freight, and express charges have their own dedicated line (9275) on the T2125. Do not lump them under Other Expenses (9270) — using the correct line makes your return easier to audit and more accurate.
See how different professionals use Line 9275 deductions in practice.
Shipped approximately 300 parcels per year to customers across Canada using Canada Post Expedited and Xpresspost.
$3,600
$3,600 (100%)
Paid for delivery of lumber, drywall, and other building materials to job sites throughout the year.
$1,200
$1,200 (100%)
These errors on Line 9275 can trigger a CRA review — here's how to get it right.
Putting shipping costs under other expenses instead of here
Courier, freight, and delivery charges belong on Line 9275, not Line 9270 (Other Expenses). Using the dedicated line keeps your T2125 organized and CRA-compliant.
Not tracking shipping costs separately
Many self-employed individuals bury shipping costs under general expenses. Track courier and freight receipts separately so you can claim them on the correct line.
These categories are often mixed up with Delivery, Freight & Express. Here's the difference.
See how ScanForTax processes a typical delivery expense.
Canada Post
2025-04-15
Ontario
ScanForTax identifies this Canada Post receipt and auto-categorizes it under Delivery, Freight & Express (Line 9275). The $18.68 HST is flagged as fully recoverable through your ITC claim.
Profession-specific guides that frequently use Delivery deductions.
See how tax recovery works for delivery expenses in each province.
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$250,000+ in receipts already processed by Canadian businesses