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What Employment Expenses Am I Allowed to Claim?

The CRA allows employees to claim work-related expenses that meet specific conditions, reducing taxable income and saving on taxes.

Arani Tharmalingam avatar
Written by Arani Tharmalingam
Updated over 10 months ago

Who Can Claim Employment Expenses?

You may be eligible to claim employment expenses if:

  • Your employer required you to pay for specific expenses as part of your job

  • Your employer provided you with a signed T2200 or T2200S form (Declaration of Conditions of Employment)

  • The expenses were not reimbursed by your employer

Common Employment Expenses

Here are the most common employment expenses you may be able to claim:

  • Vehicle Expenses

    • Fuel, maintenance, repairs, insurance, and leasing costs if you use your vehicle for work purposes (excluding commuting to and from work).

    • You must keep detailed records of mileage and expenses.

  • Work-From-Home Expenses

    • For 2024 and later years, employees can claim work-from-home expenses under the flat-rate method or detailed method.

    • Flat-rate: Claim $2 per day up to a maximum of $500.

    • Detailed method: Claim actual expenses such as utilities, rent, and internet (based on workspace usage).

  • Supplies

    • Office supplies such as paper, pens, and printer ink required for your job.

  • Tools and Equipment

    • For tradespeople and apprentice mechanics, costs of tools purchased for work may be deductible.

  • Travel Expenses

    • Meals, lodging, and other travel costs if required to work away from your regular place of employment.

  • Salaries Paid to Assistants

    • Costs for hiring an assistant, if required for your job.

  • Union and Professional Dues

    • Fees paid to professional associations or unions if they are required for your employment.

Expenses You Cannot Claim

Certain expenses are explicitly disallowed by the CRA, including:

  • Costs for commuting between your home and workplace

  • Clothing (unless it is a uniform or protective gear required for your job)

  • Cellphone hardware or other equipment not directly required by your employer

How to Claim Employment Expenses

  1. Obtain the T2200 or T2200S Form: Ensure your employer provides a signed declaration of conditions of employment.

  2. Track Your Expenses: Keep detailed records and receipts for all eligible expenses.

  3. Use the Appropriate Tax Forms:

    • Use Form T777 (Statement of Employment Expenses) to calculate your claim.

    • Include the total amount on Line 22900 of your tax return.

Why This Matters

Claiming employment expenses can significantly reduce your taxable income, making it easier to manage work-related costs.

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