Generally, you can deduct any reasonable current expense you incur to earn business income. The expenses you can deduct include any GST/HST you incur on these expenses, minus the amount of any input tax credit claimed.
If you have already included the HST in your HST report then do not include it a second time in your self-employment expenses.
When you claim the GST/HST you paid or owe on your business expenses as an input tax credit, reduce the amounts of the business expenses you show on form T2125 by the amount of the input tax credit. Do this when the GST/HST for which you are claiming the input tax credit was paid or became payable, whichever is earlier. Similarly, subtract any other rebate, grant, or assistance from the expense to which it applies. Enter the net figure on the proper line.
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