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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.

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General Requirements

check-markT2200 (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.

Employment Expenses

Motor Vehicle Expenses

If you use your personal vehicle for employment purposes, ensure you track:

check-markThe kilometres you drove in the tax year to earn employment 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-markBusiness parking fees
check-markSupplementary business insurance

Salaried Employees

Eligible expenses include:

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

Commission Employees

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

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

Eligible expenses include:

check-markMusical instruments (maintenance, rental, insurance, and depreciation)

Employed Tradespersons

Eligible expenses include:

check-markTools (subject to CRA limits)

Important Notes

  • Keep all receipts, invoices, and a detailed logbook (for vehicle expenses) to substantiate your claims.
  • Ensure expenses are not reimbursed by your employer to qualify for deductions.
  • Consult the CRA’s guide on employment expenses for comprehensive information: CRA Employment Expenses
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