A creator working for themselves can deduct what they spend to earn income, and most creators claim far less than they are entitled to because they never tracked it.
Equipment is the obvious category
Camera, phone used for work, lighting, microphone, tripod, editing computer, software subscriptions, storage. Larger items are generally capitalised and claimed over time rather than all at once, which is a detail worth getting right in the first year.
The home office is claimable and misunderstood
If part of your home is used to work, a proportion of rent or mortgage interest, heating, electricity and internet can generally be claimed based on the share of space and time used. It is not a licence to claim your whole apartment, and the calculation should be defensible.
Travel and vehicle use need a log
Driving to a shoot is a business trip; driving to the shops is not. Keeping a simple log of business kilometres at the time is the difference between a claim that stands and one that gets reduced, and reconstructing it in April never works.
Free products are income before they are expense
A product received in exchange for a video is generally treated as consideration with a value, not as a gift. Creators who ignore this build up an unreported amount that grows quietly across a year. Ask an accountant how to record it properly.
The practical version
Open a separate bank account for the business, run every business purchase through it, photograph receipts the day they happen, and give the whole thing to an accountant once a year. This is general information and not tax advice.
Keep reading
- QST for Creators in Quebec
- Going Full Time as a UGC Creator in Canada
- How to Become a UGC Creator in Canada
- UGC for Outdoor Brands in Canada
- The complete UGC guide for Canada
Frequently asked questions
Can I claim my camera?
Yes, larger items usually over time.
Is a home office claimable?
Generally, on a defensible proportion.
Do I need a mileage log?
Yes, kept at the time rather than after.
Are free products income?
Generally yes, they have a value.



