Which communication costs can I deduct?

As communication costs, you can deduct the business portion of the basic fee for your telephone line and the call charges or flat rate fee for a landline or mobile phone, as well as the fees for sending business faxes and the costs of business internet use.

You can also include the rental costs or purchase price for telephone systems and other telecommunications equipment used for business purposes in your tax return. Additionally, you can deduct:

• proportional connection costs
• provision fees
• work-related repair costs