Can I deduct accountant and legal fees as a self-employed Canadian?
Yes — professional fees paid to accountants, bookkeepers, lawyers, and other advisers are generally deductible as business expenses on Form T2125, provided they relate to your business. **Fully deductible:** - Accountant or bookkeeper fees for preparing your T2125 and business books - Legal fees for business contracts, lease agreements, or debt collection - Tax adviser fees for business tax planning - Professional membership dues required to maintain your licence (e.g., CPA, law society, medical college fees) **Partially deductible:** - If your accountant prepares both your business T2125 and your personal T1, you can deduct the business portion — many accountants will itemise these - Legal fees for employment income disputes may have their own deduction rules **Not deductible:** - Fees for personal financial advice or personal estate planning - Fees related to personal legal matters The cost of tax preparation software you use for your business taxes (e.g., TurboTax Self-Employed) is also deductible as a business expense.
- Accountant, bookkeeper, and lawyer fees are deductible if business-related
- Professional membership dues (CPA, engineering, law society) are deductible
- Proportional deduction when fees cover both business and personal tax preparation
- Tax preparation software is also a deductible business expense
- Personal legal and financial advice fees are never deductible