I have a home small business + regular full time job is it better to claim memberships fees in business section or personal section?

 

Self-employed

If your T4 box 14 is under max CCP pensionable earning (55900) it will be more beneficial to claim it on business as log as business has income (not 0 and not loss) . Business expense will save you not only the  taxable amount but also employed CCP contribution. However if you business income is already reduced to 0, you are better off to use it as other deductions against T4 income .