By Jason Heath, CFP on July 9, 2026 Estimated reading time: 4 minutes

Can you deduct your cell phone on your tax return?

By Jason Heath, CFP on July 9, 2026 Estimated reading time: 4 minutes

Cell phone related expenses may be deductible for some taxpayers, even if they were missed in the past.

Some cell phone costs may be tax deductible, but what you can claim depends on your employment status and whether you or your employer paid the costs. 

Claiming your cell phone as an employee

Employees who are required by their employers to use their cell phone for employment purposes and who have a Form T2200 Declaration of Conditions of Employment signed by their employer may be eligible to claim a portion of their cell phone costs. This presumes they were not reimbursed by the employer.

Canada Revenue Agency (CRA) guidelines are that you can deduct a portion of your cell phone service cost if all conditions below are met:

The cost is reasonable

You can document the cell minutes or data that were part of your employment duties

You divide the cost between employment and personal use on a reasonable basis

Connection fees are not deductible. 

If you buy a cell phone, the cost of the purchase is not deductible. This applies whether the phone is purchased outright or financed. A lease, however, can be deductible for commissioned employees who earn commission........

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