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.
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
costs. See Employee
and Partner GST/HST rebate on the GST/HST page.