Line 229 - Other employment expenses

You can deduct certain expenses (including any GST/HST) you paid to earn employment income. You can do this only if your employment contract required you to pay the expenses, and either you did not receive an allowance for them, or the allowance you received is included in your income.

What's new for other employment expenses

Note
Most employees cannot claim employment expenses. You cannot deduct the cost of travel to and from work, or other expenses, such as most tools and clothing.

You have to keep records for each year you claim expenses. For more information, see Keeping records.

You can deduct salary or wages you included in income for 2009 or a previous year, if you repaid them in 2009. This includes amounts you repaid for a period when you were entitled to receive wage-loss replacement benefits or workers' compensation benefits. However, you cannot deduct more than the income you received when you did not perform the duties of your employment.

If you are an employee who is eligible to claim expenses against employment income, you must submit a completed Form T777, Statement of Employment Expenses with your return. You also have to keep a completed copy of Form T2200, Declaration of Conditions of Employment signed by your employer.

Forms and publications

• Guide T4044, Employment Expenses
• Form T777, Statement of Employment Expenses
• Form T2200, Declaration of Conditions of Employment