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

check-markT2200 (Declaration of Conditions of Employment) or
check-markT2200S (Declaration of Conditions of Employment for Working at Home Due to COVID-19) from your employer

Employment Expenses

Motor Vehicle Expenses

check-markThe kilometres you drove in the tax year to earn business income
check-markThe total kilometres you drove in the tax year
check-markFuel and oil
check-markInterest if you are financing your vehicle
check-markInsurance
check-markLicense and registration
check-markMaintenance and repairs
check-markLeasing cost if you are leasing your vehicle
check-markOther expenses (please specify)
check-markBusiness parking fees
check-markSupplementary business insurance

Salaried Employees

check-markAccounting and legal fees
check-markTravelling expenses
check-markParking
check-markSupplies
check-markSalary expenses
check-markOffice rent
check-markHome office (only utilities and maintenance)

In addition to expenses listed under salaried employees, commission employees may also deduct:

Commission Employees

check-markAdvertising
check-markMeals and entertainment
check-markLodging
check-markLicenses
check-markElectronic equipment
check-markTraining costs
check-markTravel fare
check-markHome office (utilities, maintenance, property taxes, and home insurance)

Transportation Employees

check-markMeals
check-markLodging

Employed Artists

check-markMusical instruments

Employed Tradespersons

check-markTools


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