Administered by Government of Canada · Last verified: July 2026
Advertising in Canadian publications and on Canadian broadcasters is 100% deductible. Foreign-targeted advertising has restrictions. Often miscategorized by businesses paying for Google or Meta ads.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityCanadian Advertising Deduction is generally open to incorporated, self-employed, partnership businesses, in any province or territory. Confirm the full criteria on the official program page before applying.
The estimated value is 100% of qualifying ad spend. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Separate Canadian-targeted vs foreign ad spend 2. Keep invoices from all ad platforms 3. Apply applicable deduction rate 4. Claim on T2125 or corporate expenses
Annual: claim with tax return.