Painter & Decorator

Tax guide for Canadian self-employed painters and decorators

Allowable Expenses

• Painting tools & equipment — Brushes, rollers, sprayers, ladders (CCA Class 8)
• Vehicle costs — Van or truck — business-use proportion of all vehicle expenses
• Materials (COGS) — Paint, primer, tape, drop cloths — materials for each client job
• PPE & safety — Respirator, overalls, safety glasses, safety boots
• Liability insurance — General liability insurance for property damage claims
• Vehicle expenses — Van mileage for transporting materials and equipment between job sites

Tax Tips

• Paint and materials purchased for each specific client job are cost of goods sold
• Spray equipment and professional-grade ladders over C$500 are CCA Class 8 assets
• General liability insurance covering accidental property damage is fully deductible
• Uniforms or work clothing that can only be used for work (branded overalls) are deductible

Frequently Asked Questions

Can I deduct paint and materials I buy for client jobs in Canada?

Yes — paints, primers, tape, and drop cloths purchased specifically for client projects are cost of goods sold (COGS) on Form T2125. Track purchases per job and keep all supplier receipts.