Pens, paper, toner, and small consumables. Don't confuse with supplies (8811) or capital items (CCA).
Know exactly what belongs on Line 8810 — and what the CRA says doesn't qualify.
Special CRA rules and percentage limits that apply to office expenses.
Line 8810 is for general office consumables used in any business. Line 8811 is for supplies consumed directly in delivering your specific services (e.g., salon products for a hairdresser, cleaning supplies for a cleaner).
See how different professionals use Line 8810 deductions in practice.
Purchased pens, printer paper, toner cartridges, and sticky notes for the home office over the year.
$340
$340 (100%)
Bought a phone mount, USB cables, and interior cleaning supplies for the vehicle.
$85
$85 (100%)
These errors on Line 8810 can trigger a CRA review — here's how to get it right.
Putting capital items here instead of claiming via CCA
Desks, chairs, filing cabinets, and electronics are capital assets that must be claimed through Capital Cost Allowance (CCA), not as office expenses on Line 8810.
Confusing Line 8810 (office expenses) with Line 8811 (supplies)
Office expenses (8810) are general consumables like pens and paper. Supplies (8811) are materials consumed in delivering your services, such as salon products or cleaning materials.
These categories are often mixed up with Office Expenses. Here's the difference.
See how ScanForTax processes a typical office expense.
Staples
2025-02-20
Ontario
ScanForTax identifies this Staples purchase and auto-categorizes it under Office Expenses (Line 8810). The $14.43 HST is flagged as fully recoverable through your ITC claim.
Profession-specific guides that frequently use Office deductions.
See how tax recovery works for office expenses in each province.
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