RMT tax deductions: what you can claim
As a self-employed massage therapist, you report your practice on form T2125 with your personal return. You can generally deduct reasonable costs of earning that income: college and association fees, insurance, courses, room rent, linens, oils and supplies, and the business share of your phone, car and home. Tables and equipment are claimed over time.
What massage therapists usually claim
An expense is generally deductible when it's reasonable and you paid it to earn income from your practice. If something is partly personal, only the business share counts.
Professional fees and insurance
- College registration and renewal (in BC, the College of Complementary Health Professionals of BC, formerly CMTBC)
- Professional association membership
- Professional liability insurance
- Continuing education courses and required credits
Clinic, linens and supplies
- Room or booth rent, or the clinic's share of a percentage split
- Linens, towels and sheets, and the cost of laundering them
- Oils, lotions, creams and other consumables
- Bolsters, face-cradle covers, hot stones and small tools
Office and admin
- Booking and charting software subscriptions
- The business share of your phone and internet
- Website, listings and other marketing
- Payment processing fees and business bank fees
- Accounting and tax preparation fees
Often overlooked
- Home office, if the space meets CRA's conditions
- Vehicle costs for mobile visits and business errands
- Travel and lodging for courses, with meals generally at 50%
- The employer half of your CPP, deducted on your return
Tables and equipment are claimed over time
Things that last for years, like a treatment table, a hydraulic chair, a laptop or a car, aren't written off when you buy them. You claim capital cost allowance (CCA) instead: a set percentage of the remaining balance each year, by class.
Small tools and instruments costing under $500 each are the exception. They're generally claimed in full in the year you buy them.
If you use something partly for personal reasons, such as a laptop or a car, only the business share goes in. We keep a list of what you own, so each year's claim picks up where the last one ended.
Common CCA classes for a massage practice
| What you bought | Class and rate |
|---|---|
| Treatment table, chair, furniture or equipment costing $500 or moreUltrasound or TENS units, hydraulic tables | Class 8, 20% |
| Tools and instruments under $500 eachGenerally claimed in full the year you buy them | Class 12, 100% |
| Computer, tablet or laptop | Class 50, 55% |
| Car or van used for the practiceClass 10.1 if it's a passenger vehicle over the cost limit | Class 10, 30% |
From CRA's classes of depreciable property, checked 22 Oct 2026. First-year amounts can differ from the full rate.
Home office, vehicle and continuing education
Three deductions with conditions attached. Get the records right as you go, and the claim is simple at tax time.
Home office
You can claim it if the space is your principal place of business, or you use it only for your practice and regularly see patients there. You claim the business share of rent or mortgage interest, utilities, insurance, property tax and maintenance, usually by floor area. It can't create or increase a business loss.
Vehicle
Driving to mobile patients, between clinics or to pick up supplies is generally business. Driving from home to the clinic where you usually work is generally personal. Keep a logbook of business and total kilometres; your claim is the business share of fuel, insurance, repairs, interest or lease, and CCA.
Courses and travel
Courses that keep up or improve the skills you use in your practice are generally deductible, with reasonable travel and lodging to attend them. Meals while travelling are generally limited to 50%. A course that qualifies you for a new profession is treated differently.
Keep the proof, skip the personal
Records to keep
- A receipt or invoice for each expense
- Bank and card statements for the practice
- Booking-system, insurer and payout reports
- A vehicle logbook, if you claim driving
- Home measurements and bills, if you claim a home office
Keep records for at least six years after the end of the tax year they relate to. A clear photo uploaded to the client portal or our app works.
Usually not deductible
- Everyday clothing, even if you wear it at work
- Commuting from home to your usual clinic
- The personal share of your phone, car and home
- Massage or wellness treatments you receive yourself
- Income tax, interest and penalties owed to CRA
Not sure about something? Send us the receipt and ask. It's quicker than guessing at tax time.
Want the books kept so nothing gets missed? Pricing is explained on the business membership page. We confirm your price before any work starts. See what's included or see the business membership.
RMT deductions, answered
Can I deduct my massage table?
Yes, but usually over several years rather than all at once. A treatment table, chair or similar equipment costing $500 or more generally goes in capital cost allowance Class 8, claimed at up to 20% a year on the remaining balance. Small tools and instruments under $500 each are generally claimed in full the year you buy them.
Are college and association fees deductible?
Generally, yes. Annual fees you pay to keep your registration and to belong to a professional association, along with your liability insurance, are business expenses on your T2125. In BC, the college is now the College of Complementary Health Professionals of BC, which took over from CMTBC in 2024.
Can I deduct continuing education and the travel to get there?
Courses that maintain or improve the skills you use in your practice are generally deductible, along with reasonable travel and lodging to attend them. Meals while travelling are generally limited to 50%. A course that qualifies you for a new profession is treated differently, so tell us what it's for.
Can I claim a home office?
Only if the space is your principal place of business, or you use it only for your practice and regularly see patients there. If you qualify, you claim the business share of rent or mortgage interest, utilities, insurance, property tax and maintenance, usually by floor area. The claim can't create or increase a business loss.
Can I deduct driving to the clinic?
Driving from home to the clinic where you usually work is generally personal. Driving to see mobile patients, between clinics or to pick up supplies is generally business. Keep a logbook of business and total kilometres, because your claim is the business share of your vehicle costs.
What records do I need to keep?
Receipts or invoices for each expense, your bank and card statements, booking-system and payout reports, a vehicle logbook if you claim driving, and home measurements if you claim a home office. Keep them for at least six years after the end of the tax year they relate to. A photo uploaded to our app is fine.
Sources, checked 27 Oct 2026. Rules have exceptions and can change. This page is general information, not legal or tax advice for your situation. Being a regulated health profession in BC doesn't by itself make a service GST-exempt; the federal Excise Tax Act lists which services are.
- CRA, Business expenses and Guide T4002 (Form T2125), canada.ca: reasonable expenses to earn business income, the business share of mixed-use costs, and the 50% limit on meals and entertainment.
- CRA, Business-use-of-home expenses, canada.ca: principal place of business, or used only for the business and regularly to meet clients; the claim can't create or increase a business loss.
- CRA, Motor vehicle expenses and Motor vehicle records, canada.ca: a logbook of business and total kilometres; after a full base year, a three-month sample logbook if use stays within 10%.
- CRA, Classes of depreciable property, canada.ca: Class 8 (20%), Class 10 and 10.1 (30%), Class 12 for tools under $500, Class 50 (55%).
- CRA, Keeping records, canada.ca: records generally kept for six years from the end of the tax year they relate to.
- CRA, Line 22200 and Schedule 8, and Contributions to the Canada Pension Plan, canada.ca: self-employed people pay both the employee and employer portions of CPP.
- College of Complementary Health Professionals of BC, cchpbc.ca: the college that regulates massage therapists in BC.
Not sure what you've been leaving off?
Book a free 15-minute call by video or phone. Bring last year's return and a rough list of what you spend on your practice, and we'll tell you what we'd look at and what it would cost.
Which office?
Book a free 15-minute call15-minute calls every weekday at 10 am and 2 pm Pacific (11 am and 3 pm Mountain), except holidays.
Typical next slots, confirmed when you book:
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