Line 8810 – Office expenses
You can deduct the cost of office expenses that are generally not related to your workspace. These include small items such as:
- pens
- pencils
- paper clips
- stationery
- stamps
For office expenses related to your workspace, go to Line 8811 – Office stationery and supplies.
Office expenses do not include capital expenditures to acquire capital property such as:
- calculators
- filing cabinets
- chairs
- desks
These are capital items.