Hjalmar, did you pay for utilities for a business property? Can I declare here expenses for cellphone use with an owner-operator for a delivery driver contract?

No, that is where you would enter any utilities such as gas, and hydro if you were using a specific location for your business. 

Are you an owner operator? If yes, you can claim your cell phone if its used for work. You would then complete a T2125 as self-employed business- and under the expenses you will see where you can enter your cell phone. 

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