Can you deduct ChatGPT Plus on your taxes in Canada?

Usually, yes — but only if the ChatGPT Plus subscription is used to earn business or professional income in Canada.

If you use it for a business, self-employment, or freelance practice, the cost is generally treated as a business expense and may be deductible to the extent of business use. Depending on how you record expenses, it may fall under software, office, or another ordinary business expense category.

If you also use it personally, you should only claim the business-use portion.

Employees

As an employee, you generally cannot deduct ChatGPT Plus just because you use it for work. Employment expenses are usually only claimable if your employer required you to pay for it, you were not reimbursed, and you have a completed T2200.

Good records to keep

• receipts or invoices for the subscription
• notes showing the business purpose and how you calculated any personal-use split
• records of the amounts paid in Canadian dollars

Important caveat

Tax deductibility depends on your exact facts, and CRA treatment can change. If you want to be safe, verify the claim with a Canadian CPA or the CRA guidance before filing.