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
Obtain the T2200 or T2200S Form: Ensure your employer provides a signed declaration of conditions of employment.
Track Your Expenses: Keep detailed records and receipts for all eligible expenses.
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.