چک لیست هزینه های کارمندی

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.

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

The kilometres you drove in the tax year to earn employment 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
Business parking fees
Supplementary business insurance

Eligible expenses include:

Accounting and legal fees
Travelling expenses
Parking
Supplies
Office rent
Home office (utilities and maintenance only)

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)

Meals
Lodging

Eligible expenses include:

Musical instruments (maintenance, rental, insurance, and depreciation)

Eligible expenses include:

Tools (subject to CRA limits)