How can I claim music subscription, mobile phone as Uber expenses?

[mabid7]

1. How do I claim my music subscription with Google play as an expense for Uber?

2. I purchased a new cell phone in 2017, how do I claim it as an expense? 

3. What is the quick method rate for Quebec?

[TurboTaxJennifer]

1. Your Google play subscription should be entered as a vehicle expense as it will be a pro-rated amount. Use the "Other" category in the vehicle expenses section.

2. You may deduct the cost of the cell phone itself if you used it exclusively for business. Cell phones are considered to be a capital asset so you'll take a Capital Cost Allowance rather than an expense (class 8). Enter this in the CCA section of your return.

3. The quick method rate for Quebec is 3.6% for the GST and 6.6% for the QST.