Can you write off website hosting in Canada?

Yes—if the website hosting is for a business, self-employment, rental, or other income-earning activity in Canada, you can generally deduct it as a business expense, as long as the cost is reasonable and you keep receipts/invoices.

How it usually works:

• Website hosting, domain renewals, email hosting, SSL certificates, and similar recurring fees are usually treated as current business expenses and deducted in the year paid or incurred.
• If the site is used partly for business and partly personal, deduct only the business-use portion.
• If you are GST/HST registered, you may also be able to claim input tax credits for GST/HST paid on eligible hosting expenses.
• If the expense relates to building or significantly improving a website, some costs may need to be treated differently than simple hosting—ongoing hosting is usually simpler than development costs.

Where to put it depends on your situation. For a sole proprietor, it is typically reported on Form T2125 under a relevant expense category such as advertising, office, or other business expenses, depending on the nature of the cost and how you track it.

You generally cannot write it off if the website is purely personal, such as a hobby blog with no business or income purpose.