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Returning Member
posted Apr 26, 2021 6:43:24 AM

CRA says I can claim "internet acess" fees but not "internet connection" fees. What is the difference?

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1 Replies
Level 5
Apr 26, 2021 8:37:37 AM

CRA's webpage could use a little more clarification, but here's what I expect they mean:

"Internet Access Fees" refer to your monthly internet service fees for access to the Internet.

"Internet Connection Fees" are the fees related to the initial setup of your Internet access (new customer with that Provider

 

Note that they also instruct that the portion of your monthly Internet bill that is related to the rental of your modem is not permitted for Employment Expenses. (Footnote #2)

 

Source: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-229-other-employment-expenses/work-space-home-expenses/expenses-can-claim.html