If you are self-employed you would enter them on the T2125. If you are an employer- this will go under your business expenses.
You can also deduct the part of airtime expenses for a cell phone that reasonably relates to earning your commission income. However, you cannot deduct the amounts you paid to connect or license the cell phone. If you buy a computer, cell phone, fax machine, or other such equipment, you cannot deduct the cost.
Unlike employment income, investment income, and property income, WCB are non-taxable benefits. Even though they're considered non-taxable, you must still claim them on your tax return. ... The CRA says you must receive a T5007 tax slip if you're injured at work, even if you don't receive a payment.
Professionals who are required by law to maintain professional or malpractice liability insurance may also deduct their premiums on line 212 of their income tax return. ... However, if you are not legally required to have liability insurance but carry it anyway, you cannot deduct the cost of your premiums.
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