Cleaner (Residential)
Tax guide for self-employed residential cleaners and domestic cleaning service providers in Canada
Allowable Expenses
- Cleaning supplies & products — Mops, vacuums, cleaning solutions, microfibre cloths, and PPE consumed for client jobs
- Equipment purchases — Vacuum cleaners, steam cleaners, and commercial cleaning equipment (CCA Class 8)
- Vehicle expenses — Vehicle mileage at CRA rates or actual costs for travel between client homes
- Business liability insurance — General liability insurance protecting against property damage or injury at client premises
- Marketing costs — Kijiji, Facebook Marketplace, or local leaflet advertising to attract new residential clients
- Protective clothing — Uniforms, aprons, gloves, and work shoes used exclusively for cleaning jobs
Tax Tips
- Cleaning supplies used for client jobs are fully deductible COGS or Other Expenses on T2125
- Vehicle travel between client homes is deductible — use the CRA mileage rate and keep a logbook
- Business liability insurance protects you and is fully deductible as a business expense
- Register for GST/HST once your annual cleaning revenue exceeds C$30,000
Frequently Asked Questions
Do residential cleaners have to register for GST/HST in Canada?
Yes — once your annual gross revenue from residential cleaning services exceeds C$30,000, you must register for a GST/HST account with the CRA. Residential cleaning services are taxable for GST/HST purposes at the applicable rate.
Can I claim cleaning supplies as a business expense in Canada?
Yes — all cleaning products, mops, gloves, microfibre cloths, and PPE purchased for client jobs are deductible as business expenses (Cost of Goods Sold or Other Expenses) on Form T2125. Keep your receipts and, ideally, a separate bank account or credit card for business purchases.