[moldach]

Under Canadian tax laws you can only claim consumables.

"The basis is that you can only claim what you use in the year. No office equipment like computer, desk, chair, printer, lamp is eligible; since you can sell the computer, desk, chairs later on, you cannot claim their expense nor their depreciation."

FYI, I'm not a Tax Expert (but paying for one...) and working remotely for a consulting company.