Employment Expenses Checklist
Many employees may be eligible to deduct employment expenses. If your employment requires you to pay certain expenses out of pocket and your employer provides you with a signed T2200 (Declaration of Conditions of Employment), you can claim these expenses on your tax return. This checklist can help you understand the types of expenses you can deduct. For detailed and up-to-date information, consult the CRA website.
General Requirements
T2200 (Declaration of Conditions of Employment) from your employer
Note: Since the 2023 tax year, the flat rate for working from home due to COVID-19 and Form T2200S is no longer available. However, for tax years 2020-2022, you can claim the flat rate if you worked from home.
Motor Vehicle Expenses
If you use your personal vehicle for employment purposes, ensure you track:
The kilometres you drove in the tax year to earn employment incomeThe total kilometres you drove in the tax yearFuel and oilInterest if you are financing your vehicleInsuranceLicense and registrationMaintenance and repairsLeasing cost if you are leasing your vehicleBusiness parking feesSupplementary business insurance
Salaried Employees
Eligible expenses include:
Accounting and legal feesTravelling expensesParkingSuppliesOffice rentHome office (utilities and maintenance only)
Commission Employees
In addition to expenses listed under salaried employees, commission employees may also deduct:
Advertising
Meals and entertainment
Lodging
Licenses
Electronic equipment
Training costs
Travel fare
Home office (utilities, maintenance, property taxes, and home insurance)
Transportation Employees
Meals
Lodging
Employed Artists
Eligible expenses include:
Musical instruments (maintenance, rental, insurance, and depreciation)
Employed Tradespersons
Eligible expenses include:
Tools (subject to CRA limits)