Administered by Government of Canada · Last verified: July 2026
Accountant, lawyer, consultant, and other professional service fees related to your business are 100% deductible. Often the highest-ROI receipt to keep organized.
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 eligibilityProfessional Fees 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 fees. 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. Categorize all professional service invoices 2. Separate personal vs business legal/accounting work 3. Deduct on T2125 or corporate return
Annual: claim with tax return.