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Safety Deposit box deduction


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Hello flossie,

Safety Deposit Box :
Taxpayers are permitted to deduct certain carrying charges incurred to earn income from investments. These charges currently include the cost of renting a safety deposit box.
For taxation years beginning after March 20, 2013, the budget proposes that a deduction of an amount paid or payable in respect of the use of a safety deposit box of a financial institution will no longer be allowed.
https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2013/budget-2013-deduction-safety-deposit-boxes.html
 

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