To deduct the expenses you paid to earn commission income, you have to meet certain conditions.
- Accounting and legal fees
- Advertising and promotion
- Allowable motor vehicle expenses
- Food and beverages
- Entertainment expenses
- Bonding premiums
- Medical underwriting fees
- Computers, cell phones, and other equipment
- Salaries for an assistant
- Office rent
- Training costs
- Travel fare
- Work-space-in-the-home expenses
- Excess employees profit-sharing plan (EPSP) amounts
Your employment expenses include any GST and provincial sales tax (PST), or HST, you paid on these expenses. You may be able to get a rebate of the GST/HST you paid. For more information, see GST/HST Rebate.
Except for interest and capital cost allowance (CCA) on your vehicle, the total of the expenses you can deduct cannot be more than the commissions or similar amounts you received in the year. However, if the total of these expenses are more than the commissions or similar amounts you received, there is another method you can use to claim expenses. For more information, see our example.
Forms and publications
- Form T2200, Declaration of Conditions of Employment
- Form T777, Statement of Employment Expenses
- IT522, Vehicle, Travel and Sales Expenses of Employees
- Date modified: