If you are self-employed, you can claim under expenses when filling out T2125. Use the T2125 form to report either business or professional income and expenses.
T212B: Business income—income from any activity you do for a profit and includes sales, commissions, or fees. T2125P: Professional income—income that is from a profession that has a governing body (such as one for lawyers, professional engineers, etc.) T2125C: Commissions—income that is from commission sales.
You will select what applies best and suits your situation.
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