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I bought an expensive bike with working as uber delivery.how can I claim the bike ?can I claim the accessories like helmet and lights and lock and fenders?

how can I claim the bike and the accessories related to it like helmet locks and lights and fender?

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I bought an expensive bike with working as uber delivery.how can I claim the bike ?can I claim the accessories like helmet and lights and lock and fenders?

You should claim the bike itself and any accessories (your lights, fenders, anything you "attach" to the bike itself) as a Capital Asset. To do so you are not claiming the cost of the bike as an "expense", rather you are "depreciating" it and only claiming a percentage as Capital Cost Allowance (CCA). A Bicycle would be entered as a Class 8 item. 

Here's a little more information from TurboTax regarding CCA: https://bit.ly/2NUNalo

The other items you purchased such as your helmet and locks can be claimed as an "expense". You enter the full amount you paid for these items under "Supplies".