yplux maps every transaction to a category that corresponds directly to a line on the T2125 — Statement of Business or Professional Activities. This makes it straightforward to transfer your totals to the CRA form at tax time.
Income categories
Income on the T2125 is reported in Part 3. Business income (sales, commissions, fees) goes into Part 3A; professional income (fees for professional services) goes into Part 3B. Other amounts such as grants and government assistance are reported on line 8230 in Part 3C.
| Category | T2125 line | Part |
|---|---|---|
| Gross sales | 3A | Part 3A — Business income |
| Commissions | 3A | Part 3A — Business income |
| Professional fees | 3H | Part 3B — Professional income |
| Consulting / Services | 3H | Part 3B — Professional income |
| Government assistance / subsidies | 8230 | Part 3C — Other income |
| Grants | 8230 | Part 3C — Other income |
| Other income | 8230 | Part 3C — Other income |
Note: Rental income and investment income are not included here — they belong on separate CRA forms (T776 and T5 respectively) and should not be reported on your T2125.
Expense categories
Expenses are reported in Part 4 of the T2125. Each category below maps to a specific CRA line. Enter only the business portion of each expense — personal amounts are not deductible.
| Category | T2125 line |
|---|---|
| Advertising | 8520 |
| Meals and entertainment (50%) | 8523 |
| Bad debts | 8590 |
| Insurance | 8690 |
| Interest | 8710 |
| Business taxes, licences, memberships | 8760 |
| Office expenses | 8810 |
| Software / subscriptions | 8810 |
| Professional fees | 8860 |
| Management and administration fees | 8871 |
| Delivery, freight, express | 8870 |
| Maintenance and repairs | 8960 |
| Rent | 8910 |
| Salaries, wages, benefits | 9060 |
| Travel | 9200 |
| Telephone and utilities | 9220 |
| Fuel costs | 9224 |
| Motor vehicle expenses | 9281 |
| Other expenses | 9270 |
For more detail on each line, see the CRA guide to completing Form T2125.