buksoStart-up costs
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
Costs before you start the business may be deductible or capital depending on what they are, and when the business started matters.
Official source: canada.ca
United States
You can deduct up to $5,000 of startup costs in the first year (reduced above $50,000 of costs) and spread the rest over 180 months.
Official source: irs.gov