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Employment Expenses Line 22900
Note: Before tax year 2019, line 22900 was line 229.
In the Canadian Income Tax and RRSP Savings Calculator, employment expenses can be included on the "other deductions" line.
Expenses that are paid to earn employment income are sometimes deductible, including any GST/HST that was paid on them. This can only be done if your employer requires you to pay the expenses, and either you didn't receive reimbursement for the expenses, or the amount you did receive is included in your income. Form T2200 must be completed by your employer in order to claim employment expenses - see below.
Personal Protective Equipment re COVID-19
Where an employer requires an employee to pay for and use personal protective equipment while carrying out their employment duties, the cost of these items may be deductible. See Technical Interpretation 2020-0867061I7, and the June 2021 Life in the Tax Lane video from Video Tax News.
Expenses Not Deductible
Expenses that are NOT deductible include premiums paid for medical, dental, group insurance, and emergency travel medical insurance. Some of these items may be deductible as medical expenses. Premiums paid for disability insurance coverage are also not deductible, but if you eventually have to receive disability insurance, it may be tax free if you have paid the premiums. See our article Disability Insurance - Pay Your Own Premiums.
Employment Expenses in Detail
Employee work-space-in-home expenses - includes info re working from home during the COVID-19 pandemic as well as information re those still working at the regular place of business, but possibly incurring additional expenses.
Employee motor vehicle travel expenses
Employees meals and lodging expenses - transport and railway employees
Employee clothing and footwear
- Tools deduction for employed tradespersons
- Tools deduction for eligible apprentice mechanic
- Gain on disposal of employee tools
Employees Capital Cost Allowance (CCA)
Employees earning commission income can claim CCA if certain conditions are met.
Employed musicians can claim CCA on a musical instrument if it had to be provided as a condition of employment.
See T4044 Employment Expenses - Chapter 9 Capital Cost Allowance for more information, including information on enhanced CCA for used ZEVs purchased after March 1, 2020.
Other Employment Expenses
Income Tax Act s. 8
Some other expenses may be deducted as office or employment expenses:
Other employment expenses which may be deductible and are explained in the CRA guide T4044 Employment Expenses (see link at bottom), include:
In order to claim many of the above deductions, CRA form T2200, Declaration of Conditions of Employment (see link at bottom), should be completed by the employee and employer.
Form T777 Statement of Employment Expenses (see link at bottom) must be completed, and the deductions are claimed on line 22900 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 costs. See Employee and Partner GST/HST rebate on the GST/HST page.
Are you a shareholder-employee and have employment expenses to claim on your tax return? See the CRA document Shareholder-employees: Here's what you need to know about claiming employment expenses. This is discussed in the Life in the Tax Lane November 2019 video.
Employee Tax Topics on our Personal Income Tax page
Employee vs Self-Employed Contractor
Employee/Partner GST/HST Rebate
Canada Revenue Agency (CRA) Resources
Note - all IT bulletins are archived
Line 21200 (line 212 prior to 2019) Annual union, professional or like dues
Line 22900 (line 229 prior to 2019) Other Employment Expenses
T4041 Retirement compensation arrangements
T2200, Declaration of Conditions of Employment
T4044 Employment Expenses including CCA on Zero-Emission Vehicles
T777 Statement of Employment Expenses
IT-99R5 Legal and Accounting Fees
IT-141R-Consolid. Clergy residence deduction and
Line 23100 (line 231 prior to 2019) Clergy residence deduction
IT-158R2 Employees' professional membership dues
IT-167R6 Registered pension plans - employee's contributions
IT-379R Employees profit sharing plans - allocations to beneficiaries
IT-522R Vehicle, Travel and Sales Expenses of Employees
Revised: August 29, 2022
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