A corporation can only deduct expenses that it incurs. If your cell-phone is registered to you (and not your corporation) and you use your cell phone partially for business purposes, then you can ‘charge-back’ the business use portion of your cell phone bill to your corporation.
It is best practice to first pay for the bill yourself. Then, submit an expense report to your corporation for the business use portion of your cell phone bill. Your corporation can then reimburse you.
