As a self-employed person, the Canada Revenue Agency (CRA) doesn’t really care where your income comes from. They are more concerned with your expenses and whether they are legitimate or not. You would need to prove that the expenses you incurred either were needed to make money or were in an attempt to make money. The expenses must also be reasonable, and you must have receipts (or proof of payment).
If you have an expense that you are not sure if you can claim, it’s always best to contact the CRA (1-800-959-8281) and ask them.
