Phone and internet bills
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Claim the business-use part of your cell phone and internet if they are also used personally.
Official source: canada.ca
United States
Deduct the business share of a cell phone or internet (for example 60% if 60% of the use is for business); keep a note of how you worked out the percentage. The basic charge for the first landline into your home is not deductible.
Official source: irs.gov