Can you claim ChatGPT Plus on CRA taxes?

Possibly — if ChatGPT Plus is used to earn business income, it may be deductible on your CRA return as a business expense. If it’s only for personal use, it generally is not deductible.

If you’re self-employed or running a business, you may be able to claim the business-use portion of the subscription if it is ordinary and necessary for your work, such as writing, coding, research, client communication, or marketing. If you use it for both business and personal purposes, only the business-use percentage should be claimed.

For recordkeeping, keep the monthly invoices/receipts from OpenAI and document how you used the tool for business. If GST/HST was charged, keep that too, since it may matter for your records and any input tax credit claim if you’re eligible.

If you’re an employee, usually no — employees generally can’t deduct a software subscription unless they meet CRA’s conditions for employment expenses, which often includes having the required employer certification (commonly Form T2200) and the expense being required for the job.

If you’re a student or using it personally, generally no — personal subscriptions are not normally deductible.

The exact treatment can depend on your situation and the current CRA rules, so it’s a good idea to confirm with a Canadian tax professional or CRA guidance before claiming it.