These expenses can only be claimed if your employer requires you to pay them in order to perform your job and provides you with a signed Form T2200 or T2200S confirming this requirement.
Accounting and Legal Fees
These can be claimed if they are directly related to preparing employment expense claims or resolving employment-related disputes connected to your job.
Advertising and Promotion
Generally applicable only to commission employees who pay for advertising to promote sales or attract clients on behalf of their employer.
Lodging
Can be claimed if you had to travel for work and pay for accommodation, and the expense was not reimbursed by your employer.
Parking
Can be claimed when you pay for parking while performing work-related activities, such as visiting clients or attending meetings away from your regular workplace.
Office Supplies
Consumable items required to perform your job may be claimed, such as:
- stationery or paper
- ink or toner
- envelopes
- postage
Other Expenses
Includes necessary employment-related costs such as:
- a portion of your cell phone plan used for work
- long-distance calls related to employment
- small expenses required to perform your duties
Tradesperson’s Tools Expenses (maximum $1,000)
Applies to skilled trades employees who are required to purchase their own tools for work and are not reimbursed by their employer.
Apprentice Mechanic Tools Expenses (maximum $4,000)
Applies to certified apprentice mechanics who must purchase tools required for their work.
Labour Mobility Deduction
Applies to construction or skilled trades workers who must temporarily travel to another location for work.
Musical Instrument Expenses
Applies to employed musicians who are required to use their own instruments for their employment.
Artists’ Employment Expenses
Applies to employed artists, such as actors or musicians, who incur expenses related to their artistic work.