Illustrator

Tax guide for Canadian freelance illustrators and visual artists

Allowable Expenses

• Drawing hardware — Wacom tablet, iPad Pro with Apple Pencil (CCA Class 8 or 50)
• Illustration software — Procreate (one-time), Adobe Illustrator, Clip Studio Paint
• Art supplies — Traditional media: paints, brushes, canvases for mixed-media work
• Portfolio & website — Portfolio hosting (Behance Pro, Squarespace, ArtStation)
• Professional development — Illustration courses, art workshops, online masterclasses
• Drawing tablets & accessories — Wacom tablet, Apple Pencil, stylus, and related peripheral costs

Tax Tips

• An iPad Pro used primarily for illustration work is a CCA Class 50 (55%/year) asset
• One-time app purchases (Procreate) under C$500 may qualify for Class 12 at 100% in year of purchase
• Traditional art supplies consumed in the production of client work are immediately deductible
• Stock font and clip-art licences used in commercial work are deductible business expenses

Frequently Asked Questions

Can I deduct traditional art supplies as a Canadian illustrator?

Yes — paints, brushes, paper, canvas, and other consumable art supplies used in your commercial illustration work are fully deductible as business expenses in the year you purchase them.