Your cell phone expenses can go either as part of your home office expenses, or under Utilities (Line 9220).
Regarding office supplies vs expenses, as per the CRA:
Line 8810 – Office expenses
You can deduct the cost of office expenses. These include small items such as:
- pens
- pencils
- paper clips
- stationery
- stamps
Office expenses do not include capital expenditures to acquire capital property such as:
- calculators
- filing cabinets
- chairs
- desks
These are capital items.
Line 8811 – Office stationery and supplies
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.
