Platform fees, brokerage charges, and software subscriptions — the operational costs of running your business.
Know exactly what belongs on Line 8871 — and what the CRA says doesn't qualify.
Special CRA rules and percentage limits that apply to management & administration fees.
Ongoing operational and administrative charges — such as marketplace platform fees (Uber, Airbnb), brokerage desk fees, and bookkeeping software — belong on Line 8871. One-time advisory services from professionals go on Line 8860.
See how different professionals use Line 8871 deductions in practice.
Paid monthly brokerage desk fees for access to the office, technology, and administrative support.
$6,000
$6,000 (100%)
Paid annual subscriptions for Shopify (online store platform) and QuickBooks (bookkeeping software).
$1,440
$1,440 (100%)
These errors on Line 8871 can trigger a CRA review — here's how to get it right.
Putting platform fees on the wrong line
Platform fees from Uber, Airbnb, Shopify, and similar services are operational/admin costs that belong on Line 8871, not Line 8860 (Professional Fees) or Line 9270 (Other Expenses).
Confusing management fees with professional fees
Management fees (8871) are ongoing operational/admin services and platform fees. Professional fees (8860) are advisory services from accountants and lawyers.
These categories are often mixed up with Management & Administration Fees. Here's the difference.
See how ScanForTax processes a typical admin fees expense.
RE/MAX Brokerage
2025-03-01
Ontario
ScanForTax identifies this brokerage invoice and auto-categorizes it under Management & Administration Fees (Line 8871). The $70.85 HST is flagged as fully recoverable through your ITC claim.
Profession-specific guides that frequently use Admin Fees deductions.
See how tax recovery works for admin fees expenses in each province.
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