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Hey, Sai users! Have you begun sorting your transactions but are feeling a little unsure about where they belong? Let’s clear things up. This list is your guide to all the Sai categories, what they are, and some common examples. Categorize with confidence 💪💜

Sai Category  Explanation  Examples Type
Accounting Fees Fees paid to an accountant or bookkeeper for preparing tax returns, financial statements, or other accounting services. Yes, the cost of Sai counts! Tax preparation fees for your freelance business, monthly bookkeeping service charges Business
Administration Fees Fees for administrative support related to your creative business. Virtual assistant fees for handling client correspondence, data entry charges, contract preparation services Business
Advertising Costs associated with promoting your work, services, or events. Sponsored social media posts, printed flyers and posters, online ad campaigns, portfolio website design fees Business
Aesthetics for my creative practice Expenses related to maintaining a professional appearance or image that is relevant to your artistic work. Hairstyling for a professional headshot, makeup for a performance It Depends
Agent Commission and Fees Fees paid to an agent or manager who represents your artistic work. Percentage of earnings paid to your agent for booking gigs, commission to a gallery representing your artwork Business
Art Supplies General materials used in the creation of visual art. Paint, canvas, brushes, clay, drawing pencils, sketchbooks Business
Bank Fees Fees charged by your bank for business-related transactions. Monthly business account fees, overdraft charges, wire transfer fees Business
Business Licenses Fees paid to obtain required licenses or permits to operate your creative business. Annual business registration fee, vendor permit for selling at markets, special licenses for certain artistic activities Business
Business Taxes Taxes levied on your business income or operations. Income taxes, payroll taxes (if you hire employees) – don’t worry about sales tax as those will be tracked on every transaction Business
Cellphone Monthly cellphone bill and costs for data usage related to your creative business. Only a portion of this is generally eligible because most people use their phone for work and personal use. Phone plan, data charges if used for work communications and marketing It Depends
Coaching One-on-one or small group instruction from a qualified professional to help you improve your artistic skills or business knowledge. Acting workshops, singing lessons, business coaching sessions for your creative enterprise Business
Convention Fees Registration fees and associated costs for attending industry conventions, conferences, or trade shows. Conference registration for a professional development event in your field, trade show booth rental, travel and accommodation costs for attending a convention Business
Dance wear Specialized clothing and footwear required for dance practice and performance. Leotards, ballet shoes, jazz shoes, character dance attire Business
Delivery Fees Fees charged for delivery services related to your creative business. Courier fees for shipping artwork to a client, rush delivery charges for time-sensitive materials, local delivery service for transporting equipment Business
Donations Charitable donations made as an individual. Unfortunately contributions of your time don’t count! Donations to arts organizations, charities, non-profits (receipts required) Personal
Employment Income Money earned from a traditional employment position (e.g., part-time job outside your artistic field) Wages from a part-time teaching position, salary from a non-arts related day job Personal
Entry Fees Fees paid to enter competitions, festivals, or juried exhibitions. Submission fee for a film festival, entry fee for an art competition, application fee for a craft fair Business
Equipment Repairs and Maintenance Costs to repair and maintain equipment essential to your artistic practice. Fixing a broken camera lens, servicing a musical instrument, replacing a worn-out pottery wheel Business
Flights and Trains for Work Costs for long-distance work-related travel. Flights for out-of-town performances, train tickets for attending an industry event in another province Business
Freight and Duty Fees Costs associated with shipping artwork or materials internationally, including customs duties. Shipping charges for sending sculptures overseas, customs fees on imported art supplies Business
Gift Cards (Below $500) for Work Gift cards purchased as incentives, rewards, or thank-you gifts for clients, collaborators, or team members. Gift card to a coffee shop for a client after a successful project, gift card to an art supply store as a contest prize Business
Gig Income Money you earn from freelance work or short-term projects related to your artistic skills. Payment for teaching a music workshop, fee for creating a logo for a client, income from selling your artwork at a craft fair Business
Grants I Received Financial awards or funding received to support your artistic projects. Government arts grants, artist residencies, scholarships or bursaries Business
Home: Electricity Costs for electricity in your home. Monthly electricity bill It Depends
Home: Heat Costs for heating your home. Natural gas bills, electricity bills (if primary heat source), cost of firewood It Depends
Home: Insurance Homeowner’s or renter’s insurance premiums. Monthly or annual insurance payments for your home It Depends
Home: Internet Monthly internet service fees for your home. Internet bill for your home wifi It Depends
Home: Maintenance Costs for repairs and upkeep of your primary residence. Fixing a leaky faucet, hiring a plumber, replacing a broken window It Depends
Home: Mortgage Interest Interest paid on a mortgage for your primary residence. Monthly mortgage interest payments It Depends
Home: Property Taxes Taxes levied on your home by your municipality. Annual property tax bill for your house or condo It Depends
Home: Rent Monthly rent payments for your primary residence. Rent for your apartment or house It Depends
Insurance Premiums for business-related insurance policies. Liability insurance for your studio space, equipment insurance for your camera gear, event insurance for a performance or exhibition Business
Interest Charges Interest paid on business loans or credit cards. Interest on a business credit card balance, interest charges on a loan for studio equipment Business
Legal Fees Fees paid to a lawyer for contracts, copyright advice, or other legal matters related to your business. Contract review by a lawyer specializing in entertainment law, legal consultation for copyright infringement issues, fees for trademark registration Business
Local Transit Public transportation costs directly related to your creative business. Bus or subway fares for traveling to auditions, train tickets for attending a conference Business
Meals I Ate Alone Food and beverage expenses when dining alone (not related to business travel or meetings). Unfortunately CRA doesn’t count eating by yourself as a business meal, in the same way that a person working a job at an office buying lunch isn’t a business expense. Picking up a quick lunch during a break from working in your studio, grabbing coffee while running errands Personal
Meals I Ate While Travelling for Work Food and beverage expenses incurred during work trips. These are eligible business expenses because if you were at home you may not have needed to eat out. Restaurant meals during a conference, snacks purchased at the airport while traveling to a performance Business
Memberships Fees paid to professional organizations or associations related to your artistic field. Annual membership dues for an actors’ union, subscription to an online platform for creative professionals Business
Music Supplies Items specific to your musical practice, excluding instruments themselves. Sheet music, instrument reeds, guitar strings, rosin for bows Business
Networking Meals and Entertainment Costs of meals or entertainment while networking with clients, potential collaborators, or industry professionals. Lunch meeting with a potential client, tickets to an industry event for networking purposes Business
Office Rent Rent for a dedicated office space outside of your home. Monthly rent for a shared workspace, studio rental in an artist co-op Business
Office Supplies General supplies for running the administrative side of your creative business. Printer paper, ink cartridges, notebooks, pens, file folders Business
Other Business Fees Miscellaneous fees related to your business that don’t fit into other categories. Website hosting fees, online course platform subscription, domain name registration Business
Other Business Services Costs for professional services that support your creative business, not covered in other specific categories. hiring ASL interpreters for your event, translation services for international projects. Business
Other Car Expenses Costs associated with operating your vehicle for business purposes (not including those other listed car categories). Tolls incurred while driving to a client meeting, car cleaning costs after it got dirty from carrying paint supplies. It Depends
Other Income Income earned outside of your primary artistic practice. Interest income from investments, non-arts-related side jobs, rental income from a property you own Personal
Other Marketing Expenses Marketing costs that don’t fall under “Advertising.” Printing business cards, hiring a graphic designer for promotional materials, website development costs Business
Other People I Paid for Work Fees paid to freelancers, contractors, or temporary workers for their services on your projects. Hiring a project coordinator for an event, compensating a videographer for editing footage Business
Other Services Professional services for your business not covered in other categories. Hiring a translator for international collaborations, website maintenance services, consultation with a business strategist Business
Performance/Exhibition Space Rental Fees for renting a venue for a performance, exhibition, or similar event. Renting a theatre for a play, booking an art gallery for a show, securing a convention booth Business
Personal Assistant I Hired Fees paid to a personal assistant who supports your creative work. Virtual assistant for administrative tasks, personal assistant who helps coordinate schedules and meetings Business
Personal Car: Gas Fuel costs for personal driving. Filling up your gas tank for errands, commuting, or personal trips It Depends
Personal Car: Insurance Insurance premiums for your vehicle for personal use. Monthly car insurance payments It Depends
Personal Car: License and Registration Government fees related to owning and operating your vehicle for personal use. Annual license plate renewal, vehicle registration fees It Depends
Personal Car: Maintenance and Repairs Costs to keep your vehicle in good working order for personal use. Oil changes, tire replacements, regular servicing for your personal vehicle It Depends
Personal Car: Parking Parking fees for personal errands or commuting. Parking garage fees while shopping, on-street parking meters for personal appointments It Depends
Personal Car: Payments (lease, purchase, financing) Payments related to owning or leasing your vehicle for personal use. Monthly lease payments, car loan instalments, interest on your car loan It Depends
Personal Expenses Expenses related to your personal life, not your creative business. Anything that doesn’t fit into any of the other categories and not relevant for your professional activities can go here. Groceries, shopping, non-work-related clothing, Christmas presents, travel to Vegas for fun. Personal
Physical Care for my Practice Costs related to maintaining your physical health and well-being in order to sustain your artistic practice. Physiotherapy for a dance-related injury, massage therapy for musicians, ergonomic equipment for your studio, a gym membership if you’re a dancer, Business
Private Healthcare Plan Premiums for private health insurance plans that supplement your provincial health coverage. Monthly payments for dental insurance, vision care plan, extended health benefits Personal
Professional Associations Dues paid to professional associations relevant to your artistic field. Annual membership in a dance association, fees for belonging to a musicians’ guild Business
Professional Development Courses, workshops, or conferences that enhance your professional knowledge and skills within your artistic field. Online courses in graphic design, attending a dance technique intensive, industry conferences Business
Project: Artist Fees Fees paid to other artists or collaborators for a specific project. Paying a guest dancer for a performance, hiring a musician for a recording session, compensating a co-writer Business
Project: Artist Per Diems Daily allowances paid to artists or crew members for a particular project or event. Providing a stipend to cover meals and incidentals for artists during a residency, per diems for actors on a film shoot Business
Project: Costumes Clothing, accessories, and other items specifically used for performances, productions, or creative projects. Costumes for a theatrical performance, period clothing for a historical reenactment, props for a photoshoot Business
Project: Crafting, Framing, Presentation Fees Costs associated with preparing artwork for shipping, exhibition, or sale. Custom-built crate for transporting a sculpture, professional framing for photographs, archival-quality print presentation Business
Project: Exhibition Fees Fees charged for participating in art shows, fairs, or festivals. Booth rental fee at an art market, submission fee for a group exhibition, installation costs for a solo show Business
Project: Fundraising Fees Costs associated with raising funds for a specific creative project Platform fees for a crowdfunding campaign, printing costs for a fundraising event, postage for a mail-out campaign Business
Project: Gear/Equipment Rental and Insurance Costs for renting specialized equipment for a short-term project and insuring it. Renting a camera and lens for a photoshoot, insuring a rented instrument during a tour Business
Project: Gifts (thank you, opening night, etc.) Small gifts given as a gesture of appreciation related to a specific project. Flowers for the opening night of a play, thank you gift for a project sponsor, branded merchandise for collaborators Business
Project: Instrument Rental, Cartage, and Insurance Costs associated with renting, transporting, and insuring musical instruments for a project. Renting a piano for a concert, fees for specialized movers to transport a harp, insurance for a borrowed vintage guitar Business
Project: Marketing Service Fees Fees paid to marketing professionals or agencies to promote a specific project or event. Hiring a social media strategist for a project launch, paying a publicist to secure press coverage, graphic design fees for a show poster Business
Project: Payroll Wages, salaries, and benefits paid to employees for a specific project or event. This category should be used for paying people who are employees – i.e. they are receiving a T4 from you. Part-time creative associate on permanent contract, or full time general manager Business
Project: Photo-labs and Processing Fees Costs associated with developing and processing film or prints for a photography project. Film developing and printing costs at a professional lab, darkroom rental fees, chemicals for self-processing film Business
Project: Postage, Courier, and Shipping Fees Costs for sending or receiving items related to a specific project. Postage for mailing out promotional materials, courier fees for shipping artwork to a gallery, shipping costs for sending merchandise to customers Business
Project: Set Materials Materials used to build or decorate sets for performances, film shoots, or photoshoots. Lumber, paint, fabric, and other supplies for building a theatrical set, props and set dressing for a film production, backdrops for a photography studio Business
Project: Supplies and Materials Essential materials you use to create your art. This includes things you use up or wear out in the process of creating your work. Paints, brushes, canvas, clay, musical instruments, software (design programs) Business
Project: Technician Fees Fees paid to technicians for specialized skills or services on a specific project. Hiring a lighting designer for a dance performance, paying a sound technician for mixing a live show, fees for an art installer to hang an exhibition Business
Reference and Research for work Expenses incurred to gather information or materials directly related to your creative projects. Purchasing books for a historical fiction project, museum admission for research, stock photo subscriptions Business
Rehearsal Space Rental Costs specifically designed for practice and rehearsal. Renting a music practice room, dance studio rental by the hour Business
Rental Vehicles Costs of renting vehicles for business purposes (not personal travel). Renting a van to transport artwork to an exhibition, short-term car rental for a client meeting in another city Business
Ride Share (Uber, Lyft, etc.) Ride-sharing fees for business-related trips. Taking an Uber to a client meeting, using Lyft to get to a photoshoot location Business
Sales Income Money earned from selling your artwork, products, or creative services. Sales of original paintings, revenue from teaching art classes, income from merchandise sales Business
Software Subscription for Personal Use Subscription fees for software you use primarily for personal reasons. Streaming services (Netflix, Spotify), personal photo editing software, gaming subscriptions Personal
Software Subscriptions for Work Subscription fees for software used primarily for your creative business. Adobe Creative Suite subscription, music production software, project management tools for artists Business
Space Rental General term for renting any space essential for your artistic practice. Use this if more specific rental categories don’t apply Business
Storage Rent for work materials Fees for storing work-related materials, equipment, or finished pieces. Renting a storage locker for excess inventory, off-site storage for sculptures, archiving documents Business
Training in my professional practice Formal training programs designed to develop or upgrade your core artistic skills. Tuition for a multi-week photography program, enrollment in a ceramics course, apprenticeship fees Business
Transfer between accounts Money moving between your own bank accounts. Transferring funds from your chequing to your savings, paying off your credit card. Personal
Travel Accommodation Hotel or short-term rental costs for business trips. Hotel room for a multi-day conference, Airbnb rental for a week-long residency Business
Union Dues Membership dues paid to unions representing artists and professionals in your industry. Annual dues to an actors’ union (like ACTRA or SAG-AFTRA), fees for membership in a musicians’ union, membership in a stage technicians’ guild Business
Workshop Space Rental Costs for renting temporary spaces for workshops, rehearsals, or short-term projects. Renting a dance studio for a rehearsal, booking a classroom for a weekend workshop, using a community space for a temporary exhibition Business