Employment Expenses Checklist
Due to COVID-19, this year many employees can deduct home-office expenses. If you require to work from home you have to pay for expenses out of pocket and you did not receive an allowance for them, or the allowance you received is included in your income, then you can ask your employer to sign the From T2200/T2200s for you. This checklist can help you to understand what kind of expenses you can deduct from your income, however, for detailed information, please consult with the CRA website.
General Requirements
T2200 (Declaration of Conditions of Employment) or
T2200S (Declaration of Conditions of Employment for Working at Home Due to COVID-19) from your employer
Motor Vehicle Expenses
The kilometres you drove in the tax year to earn business income
The total kilometres you drove in the tax year
Fuel and oil
Interest if you are financing your vehicle
Insurance
License and registration
Maintenance and repairs
Leasing cost if you are leasing your vehicle
Other expenses (please specify)
Business parking fees
Supplementary business insurance
Salaried Employees
Accounting and legal fees
Travelling expenses
Parking
Supplies
Salary expenses
Office rent
Home office (only utilities and maintenance)
Commission Employees
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
Musical instruments
Employed Tradespersons
Tools