Please use this checklist if your employment contract required you to pay for expenses out-ofpocket and you did not receive an allowance for them, or the allowance you received is included on your income.
General Requirements
- T2200 (Declaration of Conditions of Employment) 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)
Commission Employees
In addition to expenses listed under salaried employees, commission employees may also deduct:
- 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 intruments
Employed Tradespersons
- Tools
You can download this checklist.
Thank You
