Landscaper
Tax guide for Canadian self-employed landscapers and groundskeepers
Allowable Expenses
- Equipment — Mowers, trimmers, blowers, snow ploughs (CCA Class 8)
- Vehicle & trailer — Truck and trailer for equipment transport — business-use proportion
- Materials (COGS) — Plants, mulch, soil, aggregate, seed for client installations
- Fuel — Fuel for equipment and vehicle — business use portion
- Liability insurance — General liability for property damage and third-party injury claims
- Vehicle & trailer costs — Truck and trailer mileage for hauling machinery, tools, and materials to client sites
Tax Tips
- Commercial lawn equipment (mowers, snow ploughs) is CCA Class 8 — depreciated at 20%/year
- Plants, soil, and materials installed in client gardens are cost of goods sold
- A separate trailer used to haul equipment is a capital asset — claim via CCA
- Landscaping insurance covering public liability and property damage is fully deductible
Frequently Asked Questions
How do I claim landscaping equipment in Canada?
Commercial landscaping equipment (mowers, trimmers, blowers, snow ploughs) are capital assets in CCA Class 8, depreciated at 20% per year on a declining balance. In the first year of purchase, the half-year rule applies and you can only claim 10%.