Self-Employed Contractor: Where should I enter cellphone, online training course, and safety clothing on the T2125? Working out of vehicle, not using a room in the house.

[TurboTaxSusan]

If you aren’t going to use the “Business use of Home” section, then you can enter your phone expense in the box marked “How much did you pay for Telephone and Utilities on your business property?”. You can claim the safety clothing as Other Expenses. 

If you took the safety courses to acquire new skills, then you can’t claim them as business expenses. However, you might still be able to claim the Tuition credit or the Canada training credit (CTC) for those courses. If you were just upgrading existing skills, then you can also put the courses in Other Expenses.

[Anonymous]

Thanks Susan! I read similar info elsewhere, but it stated to claim safety clothing under Office Supplies. As for the cellphone, I read that I don’t claim the device cost, only the data. The online courses were less than $100.00 so I am unable to claim those under the Student Profile. Entering the CCA for the vehicle and the device reduces the refund.