Can i claim a deep freezer as a expense

[playfelt]

YOu should be able to claim it under CCA - capital cost allowance. You claim a portion of it as daycare and a portion of it as personal such as 50% of the cost for each. You won't get a lot back this year since your claim will be based on 50% of the cost but the balance will all be carried forward and you will get more next year until the whole 50% is claimed.