Tax Tips for Photographers and Videographers: Writing Off Gear and Travel — CPA Firm Near You, Montreal

Introduction

Photographers and videographers in Quebec invest heavily in equipment and travel — cameras, lenses, lighting, drones, editing software, props, and location shoots. Many operate as freelancers with multiple income streams, including weddings, commercial shoots, portraits, real estate photography, social media content, and video production. Because expenses are high and income is irregular, CRA and Revenu Québec frequently audit photo/video professionals. This guide explains how photographers and videographers can maximize deductions, handle GST/QST, and stay fully compliant — with help from a CPA firm near you in Montreal.

Legal and Regulatory Framework

Under the Income Tax Act and the Taxation Act of Quebec, photographers and videographers must report income from:
• Client shoots (commercial, wedding, portrait, corporate)
• Video production and editing contracts
• Stock photography and stock video royalties
• Social media content and brand partnerships
• Licensing fees
• Workshops and training sessions
• Drone services (may require aviation compliance)

Deductible expenses include:
• Cameras, lenses, drones, tripods, lights
• Editing hardware (computers, monitors)
• Software (Adobe Creative Cloud, Final Cut, Lightroom, DaVinci)
• Studio or rental space
• Props, wardrobe, backdrops
• Website hosting, advertising, promotions
• Travel (airfare, hotels, fuel, mileage)
• Assistants and second-shooters
• Home office or home studio (pro-rated)
• Insurance for equipment and liability

High-value gear may need to be depreciated through Capital Cost Allowance (CCA).

GST/QST applies once taxable revenues exceed the small-supplier threshold.

Key Court Decisions

Courts have ruled that:
• Equipment must be used primarily for business to qualify for CCA
• Personal travel disguised as business travel is not deductible
• Photoshoots must be documented with bookings, contracts, or client communications
• Clothing worn personally is not deductible — only wardrobe used solely for shoots or production
• Stock photo/video income from foreign platforms is taxable in Canada
• Drones must comply with aviation rules to qualify as business tools

Judges emphasize documentation of shoots, travel logs, receipts, and project records.

Why CRA and Revenu Québec Target Photo/Video Professionals

Audit risk is high because many photographers and videographers:
• Buy expensive equipment and write off 100% immediately without CCA
• Fail to track business vs personal use of gear
• Overclaim travel or meal expenses
• Forget to register for GST/QST
• Mix personal and business shoots
• Do not track mileage for local assignments
• Rely on cash or e-transfer payments without proper invoices

Auditors compare bookings, contracts, receipts, social media posts, and deposits.

Mackisen Strategy

At Mackisen CPA Montreal, we help photographers and videographers maximize deductions safely. We:
• Prepare proper CCA schedules for gear
• Track travel and mileage accurately
• Separate personal and business use of cameras and computers
• Reconcile client deposits, retainers, and final invoices
• Configure GST/QST systems and file returns
• Organize receipts, contracts, and shoot logs
• Prepare complete year-end tax filings
• Build audit-proof documentation systems

Real Client Experience

A Montreal videographer was reassessed after claiming 100% of camera equipment despite personal use. We recalculated business-use allocation and preserved a majority of deductions. Another photographer lost travel deductions due to missing receipts; we rebuilt logs using client bookings and calendar records to restore allowable expenses.

Common Questions

Can photographers deduct camera gear?

Yes, through CCA or immediate expensing rules depending on cost and usage.

Are travel expenses deductible?

Yes, when tied to a booked shoot or production project and properly documented.

Do photographers need to charge GST/QST?

Yes, once annual taxable revenue exceeds $30,000.

Are stock photo royalties taxable?

Yes, even when paid by foreign platforms.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps photographers and videographers grow profitably and stay compliant. Whether you shoot weddings, commercials, or cinematic productions, our expert team ensures precision, transparency, and audit protection.