Can I deduct material expenses that I used to upgrade the garage

[TurboTaxSusan]

It depends. If you use your garage for business use, and the upgrades are to help earn income, then you can claim those expenses against your business income. You must have the receipts for those expenses, as the CRA may ask for them at a later date.

If this is your personal garage and you only use it for personal reasons and not to earn income, then no, you can’t claim the expenses.