According to Canada Revenue:
Computers, cell phones, and other equipment – You cannot deduct the monthly access fees for home Internet service.
You can deduct the part of the airtime expenses for a cell phone that reasonably relates to earning your employment income.
You may also be able to deduct a portion of your basic cell phone service plan if all of the following conditions are met:
- the cost of the plan is reasonable
- you are able to substantiate the cellular minutes or data consumed directly in the performance of your employment duties (as well as the cost of the minutes or data)
- the cost of the plan has been apportioned between employment and personal use on a reasonable basis
However, you cannot deduct the amounts you paid to connect or license the cell phone.
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