“Employment Expenses”

Sometimes employer requires their employees to work in a condition that they incur expenses related to his/her employer’s business. In this case, that business related expenses are deductible as employment expenses on line 229 of your T1 – General. The most common ones are supplies, motor vehicle expenses, meals and entertainment, and lodging, work-space-in-home-expenses, Capital Cost Allowance (CCA) for tax purposes (called Depreciation Expense for book purposes), and other employment expenses that are related to your employer’s business.

To claim employment expenses, you need these forms: T2200- Declaration of conditions of employment; T777 E – Statement of Employment Expenses; TL2 E – Claim for Meals and Lodging Expenses; GST370 – Employee and Partner GST/HST Rebate Application. You can request these forms from Canada Revenue Agency (CRA) or download them from its websites: http://www.cra.gc.ca/

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Earla Riopel, BSCom(USA), DipAcc(UBC)

Website: http://earlariopel.com/ Email: earla@earlariopel.com

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