Tax Guide for Self-Employed Gardeners & Landscapers (Canada 2025)

Trade-specific deductible expenses

• Power equipment CCA — lawnmowers, trimmers, chainsaws, blowers, hedge trimmers: Class 8 (20% DB) if over $500; Class 12 if under $500. For battery/electric equipment, same classes apply
• Trailer CCA — utility trailers for hauling equipment: Class 10 (30% DB) if motor vehicle trailer; otherwise Class 8. Register and insure separately
• Vehicle expenses — work truck or van: Class 10 (30% DB) for the vehicle itself. Fuel, insurance, repairs, and registration are deductible based on business-use percentage (logbook required)
• Fuel for equipment — gas for mowers, trimmers, chainsaws is 100% deductible (separate from vehicle fuel). No business-use percentage applies because equipment is used exclusively for work
• Green waste disposal — dump fees, municipal green waste facility charges, bagged soil disposal: fully deductible
• Plants, sod, mulch, soil, stone — if supplied to the client as part of a job, deduct as COGS. If you keep inventory, track opening/closing stock
• Rent for equipment storage — if you rent a commercial bay or storage unit for winter: fully deductible
• Seasonal labour / subcontractors — helpers for big jobs: deductible wages or subcontractor payments. Issue T4A for payments over $500/year to subcontractors
• Snow removal equipment — snow blowers, plows, salt spreaders: Class 8 or 12 depending on cost. If you attach a plow to your truck, the plow is separate CCA
• Salt, sand, ice-melt — if supplied to clients as part of snow removal: COGS or supplies

Vehicle expenses

The work vehicle is the single largest deduction for most landscapers. A pickup truck with a dump bed or a cargo van is typical. Claim CCA on the vehicle (Class 10, 30% DB, half-year rule applies in year of purchase). Fuel, insurance, repairs, and licensing are all deductible at your business-use percentage — you must keep a logbook for at least one full year to establish the ratio. The CRA accepts the full logbook method or simplified method (fixed per-km rates). If you tow a trailer, the trailer is separate CCA but vehicle expenses (fuel while towing) are still part of the vehicle claim.

GST/HST

Landscaping and gardening services are fully taxable. Snow removal is also taxable. The $30,000 threshold applies to your combined revenue across all seasons. Because revenue is seasonal, many landscapers register voluntarily even below $30k to claim ITCs on major equipment purchases. If you supply plants and materials to the client (not just labour), you charge GST/HST on the total invoice. If you are a contractor to a general contractor on a construction project, confirm whether you are acting as subcontractor (you charge GST/HST) or employee (the GC handles it). The construction industry has specific GST/HST rules for large projects — the " builders' lien " regime does not affect GST/HST but the payment structure does.

WSIB / WCB coverage

WSIB (Ontario) / WorkSafeBC / CNESST (Québec) generally covers landscaping work as a high-risk trade. If you are a sole proprietor, coverage is often mandatory but you may need to register yourself. If you have employees or regular subcontractors, you are definitely required to register and pay premiums. In some provinces, landscape construction (hardscaping, retaining walls) may be classified differently from lawn maintenance — check with your provincial board for the correct classification and rate.

CRA audit focus for this trade

Worked example

Gross revenue (landscaping + snow)        $125,000
  Plants, sod, mulch, stone (job supplies)   ($28,000)
  Equipment (mower, trimmer, blower)           ($6,500)
  Trailer (Class 10)                           ($3,200)
  Truck (70% biz of $8,500 costs)              ($5,950)
  Equipment fuel (100% deductible)                 ($1,800)
  Green waste disposal                             ($1,100)
  Subcontractor labour (2 helpers)                 ($12,000)
  Storage unit rent (May-Oct)                       ($3,600)
  Liability insurance                                ($1,200)
  Phone, software, marketing                           ($900)
  ────────
  Net self-employment income                  ≈ $60,750

  CPP                                        ≈ $6,030
  Federal + Ontario tax                      ≈ $9,400
  ────────
  Take-home                                  ≈ $45,320

  HST collected on $125k @ 13%               $16,250