Can I claim Amazon Prime as a business expense in Canada?

Yes — in Canada, you may be able to claim an Amazon Prime subscription as a business expense, but only to the extent it is used to earn business income.

Under CRA rules, you can generally deduct ordinary and reasonable expenses incurred to earn business income. For Amazon Prime, that usually means:

• 100% business use: If the account is used only for business-related purchases, you may be able to deduct the full subscription cost.
• Mixed personal and business use: If you also use Prime for personal shopping, you should claim only a reasonable business-use portion.

A few practical points:

1. Keep records. Save receipts and be able to show which purchases were for business.
2. Separate business from personal use when possible. A dedicated business setup can make it easier to support your claim, but it does not automatically make the subscription fully deductible.
3. Claim only what is reasonable. If the subscription mainly benefits personal use, the deductible portion may be small or nil.

Amazon Business or a dedicated business account may help with recordkeeping and separating business purchases from personal ones, but it does not by itself guarantee that the subscription fee or all purchases are 100% deductible for tax purposes.

Because tax treatment depends on your facts and CRA interpretation can change, it’s a good idea to confirm the specific treatment with a Canadian CPA or tax professional before claiming it.