Yes, website costs are tax-deductible for Canadian businesses, but how you claim them depends on the expense type and amount. The CRA treats websites as business assets, so the deduction method varies. For initial website development and design, costs under $500 can typically be deducted in full in the year you incur them as a current business expense. For websites costing more than $500, the CRA generally requires you to capitalize the expense and claim it over multiple years as a Class 12 asset at 100% declining balance, or sometimes as Class 50 at 55% depending on how the asset is classified. Most accountants treat custom websites as Class 12, meaning you can claim the full remaining balance each year until depleted. Ongoing costs are simpler. Monthly or annual expenses like hosting ($15-200/month), domain registration ($15-50/year), SSL certificates ($0-200/year), maintenance retainers ($100-500/month), and subscription-based tools are fully deductible as current operating expenses in the year you pay them. These don't get capitalized because they're recurring and necessary for operations. Content creation costs, including copywriting, photography, and SEO content, are generally deductible immediately as advertising or marketing expenses. Same goes for paid advertising that drives traffic to your site. The tricky part is distinguishing between a new website (capital expense) and a refresh or update (current expense). A complete redesign with new functionality usually gets capitalized. Adding a blog post or updating copy is a current expense. Replacing 40% of your pages and restructuring navigation sits in a gray area where your accountant's interpretation matters. At Ottawa SEO, we give clients itemized invoices that separate design/development work from content and ongoing services, which makes their accountant's job easier at tax time. If you're spending $8,000 on a new site, that's getting amortized. If you're spending $800/month on content and technical maintenance, that's expensed monthly. Keep your invoices detailed and consult your accountant about your specific situation, especially for projects over $5,000 where the classification materially affects your tax position.