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

  • T2200 (Declaration of Conditions of Employment) or

  • T2200S (Declaration of Conditions of Employment for Working at Home Due to COVID-19) from your employer

Employment Expenses

Motor Vehicle Expenses

  • The kilometres you drove in the tax year to earn business 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

  • Other expenses (please specify)

  • Business parking fees

  • Supplementary business insurance

Salaried Employees

  • Accounting and legal fees

  • Travelling expenses

  • Parking

  • Supplies

  • Salary expenses

  • Office rent

  • Home office (only utilities and maintenance)

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

Commission Employees

  • Advertising

  • Meals and entertainment

  • Lodging

  • Licenses

  • Electronic equipment

  • Training costs

  • Travel fare

  • Home office (utilities, maintenance, property taxes, and home insurance)

Transportation Employees

  • Meals

  • Lodging

Employed Artists

  • Musical instruments

Employed Tradespersons

  • Tools

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