As per CRA:
You can deduct a part of a basic cell phone service plan if all of the following conditions are met:
- the cost of the plan is reasonable
- the minutes or data were used for employment purposes
- the cost of the plan has been divided between employment use and personal use on a reasonable basis
You cannot deduct amounts paid to connect or license the cell phone.
Most employees cannot deduct the costs to buy or lease a cell phone. However, commissioned employees may be able to deduct the cost to lease a cell phone as long as the costs related to earning commission income.
For more information please follow the link: Employment Expenses 2020
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