According to CRA: Computers, cell phones, and other equipment - You can deduct
the part of the airtime expenses for a cell phone that reasonably relates to
earning your employment income. However, you cannot deduct amounts you paid to
connect or license the cell phone or the cost of fees for Internet
service. For more info on allowable employment expenses, please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/slry/sppls-eng.htm...
