Tax Guide for Self-Employed Cleaners (Canada 2025)

Trade-specific deductible expenses

• Cleaning supplies & consumables — disinfectants, floor cleaners, glass cleaner, microfibre cloths, mop heads, garbage bags, paper towels, gloves: fully deductible as supplies. If you supply them to clients as part of the service, still deductible
• Equipment CCA — commercial vacuums, floor scrubbers, carpet extractors, pressure washers: Class 8 (20% DB) if over $500; Class 12 if under $500. Backpack vacuums and standard machines typically fall under $500
• Vehicle expenses — for mobile cleaners (residential or commercial sites), vehicle costs are typically the largest deduction. Use the logbook method or simplified method (72¢/km for first 5,000 km in 2025). If you use your personal vehicle, claim the business-use percentage of all costs (fuel, insurance, repairs, CCA)
• WHMIS training — Workplace Hazardous Materials Information System certification for handling commercial cleaning chemicals: fully deductible education expense
• Bonding (surety bond) — commercial clients, property managers, and cleaning franchises often require a surety bond. The premium is fully deductible. Typical cost: $100–$300/year for a small operator
• Background checks — criminal record checks required by commercial clients (offices, schools, medical facilities): deductible
• Uniform with logo — branded polo shirts, aprons, or jackets with your business name are deductible. Plain work clothes (black pants, neutral shirts) are not deductible unless they are mandatory branded uniforms
• Key insurance — if you hold keys for client properties (offices, vacation rentals), key-holder liability insurance is deductible and strongly recommended
• Subcontractor cleaners — if you hire other cleaners for overflow work, their pay is deductible. Issue a T4A if you pay any individual over $500 in a calendar year. Do not treat regular, ongoing workers as subcontractors — CRA will reclassify them as employees
• Advertising — Kijiji, Facebook, local flyers, Nextdoor, Google Business Profile: fully deductible
• Phone & software — scheduling apps, invoicing software, payment processing: fully deductible

Vehicle expenses

The vehicle is the most important deduction for mobile cleaners. Keep a detailed logbook — CRA audits cleaning businesses heavily for vehicle claims because the business-use percentage is often overstated. If you clean 4 houses per day across a city, your business mileage is high. But if you clean one large commercial site and commute from home, the claim is lower. The simplified method (per-km rate) is easier but may yield a lower deduction than the full logbook method if you have high vehicle ownership costs (newer vehicle, commercial insurance, higher repairs).

GST/HST

Cleaning services are fully taxable. The $30,000 threshold applies to your total gross revenue. Many cleaners operate below $30k and do not register, but if you contract with commercial property managers or cleaning franchises, they may require you to have a GST/HST number regardless of revenue. Once registered, you must charge GST/HST on all services and can claim ITCs on supplies and equipment. The Quick Method may be advantageous if your supply costs are low relative to revenue.

WSIB / WCB coverage

WSIB / WorkSafeBC / CNESST coverage for cleaners varies by province and by client type. In Ontario, if you clean for a business (not a private residence), the client may be required to ensure you are covered. Some cleaning franchises require their contractors to carry private accident insurance. If you hire employees, you are almost certainly required to register with your provincial workers' compensation board. Sole proprietors cleaning private homes are typically exempt but should check provincial rules.

CRA audit focus for this trade

Worked example

Gross revenue                              $52,000
  Cleaning supplies & consumables              ($2,400)
  Equipment (vacuum, mop, cart — Class 12)       ($800)
  Vehicle (logbook: 78% of $5,200)              ($4,056)
  WHMIS training & background check                ($180)
  Bonding (surety bond)                            ($150)
  Phone, software, payment fees                      ($360)
  Marketing (flyers, Facebook)                       ($420)
  Liability insurance                                ($600)
  Uniform (logo-branded 3 shirts + apron)            ($180)
  ────────
  Net self-employment income                  ≈ $42,854

  CPP                                        ≈ $4,360
  Federal + Ontario tax                      ≈ $5,100
  ────────
  Take-home                                  ≈ $33,394

  HST: not yet registered (below $30k threshold
  on rolling 4-quarter basis, but close —
  should monitor and register when crossing)