Roofer

Tax guide for Canadian self-employed roofers and roofing contractors

Allowable Expenses

• Roofing materials — Shingles, underlayment, flashing, sealants, and roofing materials purchased for jobs (COGS)
• Tools & roofing equipment — Nail guns, safety equipment, ladders, scaffolding, and roofing tools (CCA Class 8)
• Vehicle expenses — Truck or van mileage at CRA rates or actual costs for travel between job sites
• PPE & safety equipment — Harnesses, helmets, fall arrest systems, and other OSHA-required safety gear
• Business liability insurance — Contractor general liability and tools-in-transit insurance premiums
• Professional development — Red Seal certification maintenance, safety training, and trade licensing renewal costs

Tax Tips

• Materials purchased for client jobs are a Cost of Goods Sold (COGS) expense, not Other Expenses
• Your tools over C$500 are depreciable as CCA Class 8 (20% declining balance) on Form T2125
• Keep a vehicle logbook — the CRA requires it to support vehicle expense claims
• Business liability insurance is fully deductible — keep your annual premium invoice

Frequently Asked Questions

How do I claim roofing materials as a business expense in Canada?

Roofing materials purchased for client jobs are deducted as Cost of Goods Sold (COGS) on Form T2125, Part 3. Keep purchase invoices and match costs to specific client jobs where possible. Materials for your own business (not resold) go under Other Expenses.

Do self-employed roofers have to register for GST/HST in Canada?

Yes — once your annual gross revenue from roofing services exceeds C$30,000, you must register for a GST/HST account with the CRA. Collect GST/HST on all taxable roofing services and file GST/HST returns as required.