Employment Expenses Income Tax Preparation Checklist

Income Tax Preparation ChecklistPlease 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