Direct wage costs
Advertising
Bad debts
Business tax, licences, fees, dues, memberships
Delivery, freight, and express
Fuel costs (except for motor vehicles)
Insurance (fire, theft, liability)
Interest
Maintenance and repair
Management and administration fees
Meals and entertainment
Office expenses
Supplies
Legal, accounting, and other professional fees
Property tax
Rent
Travel
Telephone and utilities
Other expenses

Home Office or Home Renting:
Area or number of rooms of the work space
Total area or rooms in the home
Heat
Electricity
Insurance
Maintenance
Mortgage interest
Property tax
Other expenses

Motor Vehicle Expenses:
Kilometers driven in the taxation year to earn income
Total kilometers driven in the taxation year
Fuel and oil
Insurance
Interest
Leasing costs
Licence and registration
Maintenance and repair
Other expenses