Line 229 Employment Expenses
Other employment expenses
Income Tax Act s. 8
Some other expenses may be deducted from employment income:
legal expenses incurred to collect or
establish a right to amounts owed to the taxpayer that would be included in the
taxpayer's employment income when received. See the Canada Revenue Agency
(CRA) interpretation bulletin IT-99R5
Legal and Accounting Fees.
certain clergy residence rent (or fair
rental value for a residence owned by the taxpayer, the
taxpayer's spouse or common-law
partner) and utility costs.
See the CRA interpretation bulletin IT-141R
Clergy residence deduction, and CRA web page Line
231 Clergy residence deduction.
teachers exchange fund contribution not exceeding $250 in a year
dues and other expenses of performing duties, as long as these are
not reimbursed to the taxpayer, including
annual union dues. See CRA web page Line
212 Annual union, professional or like dues.
annual professional membership dues paid to maintain a
professional status recognized by statute. See CRA
interpretation bulletin IT-158R2
Employees' professional membership dues.
office rent, or salary paid to an assistant or substitute,
if the payment is required by the contract of employment
employer's CPP, EI or QPIP premiums paid on the salary of an
assistant or substitute
cost of supplies consumed directly in employment duties,
if the payment of these costs is required by the contract of
Other employment expenses which may be deductible and are
explained in the CRA guide T4044
Employment Expenses, include:
costs of power saws for employees
working in forestry operations
sales expenses of commission employees (complete a TD1X
form to have income tax deductions based on your net commission income after
Performing artists expenses:
musical instrument costs for taxpayer employed as a
musician. This includes maintenance, rental,
insurance, and capital cost allowance.
artists' employment expenses.
interpretation bulletin IT-525R
In order to claim many of the above deductions, CRA form
Declaration of Conditions of Employment, should be
completed by the employee and employer.
Statement of Employment Expenses must be completed, and the deductions are
claimed on line 229 of the tax return.
The above deduction amounts will include GST/HST and any
provincial retail sales tax paid. You may be
eligible for a refund of the GST/HST included in the
and Partner GST/HST rebate on the GST/HST page.
Revised: December 30, 2014