Plumber
Tax guide for Canadian self-employed plumbers
Allowable Expenses
- Specialist tools — Pipe cutters, wrenches, diagnostic tools (CCA Class 8)
- Vehicle & travel — Work van or truck — fuel, insurance, repairs at business-use percentage
- Materials (COGS) — Pipes, fittings, valves, soldering materials for client jobs
- Plumbing licence — Annual journeyman or master plumber licence renewal fees
- Safety equipment — PPE: work boots, gloves, eye protection, overalls
- Vehicle expenses — Van mileage at CRA rates or actual costs for travel between residential and commercial job sites
Tax Tips
- Track materials per job as cost of goods sold — separate from your overhead expenses
- Your work van must have a mileage logbook showing business vs. personal use
- Journeyman or master plumber licence renewal fees are deductible professional dues
- Plumber liability insurance and tool insurance are fully deductible business insurance costs
Frequently Asked Questions
Can a self-employed plumber deduct their work van in Canada?
Yes — but you must track the van's business use. The business-use portion of fuel, insurance, repairs, lease payments, and CCA (Class 10 or 10.1) is deductible. A mileage logbook is mandatory to prove business-use percentage.