Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Can an employee deduct the cost of dog boarding, lawn care, snow removal and home security, which expenses he incurs while travelling for employment purposes?
Position: No
Reasons: These expenses are not listed as expenditures eligible for deduction in section 8 of the Act.
2006-019048
XXXXXXXXXX Renée Shields
(613) 948-5273
November 9, 2006
Dear XXXXXXXXXX:
Re: Deduction of expenses from employment income
This is in response to your electronic correspondence of June 8, 2006 inquiring whether a deduction from employment income is available with respect to the costs of dog boarding, lawn care/snow removal and home security, which expenses are incurred while you travel in the course of your employment.
Section 8 of the Income Tax Act (the "Act") allows an employee to take certain specified deductions from employment income. However, in order to be eligible for a deduction, the particular expense must be one of the items listed in the legislation. Although paragraph 8(1)(h) of the Act allows a deduction for travel expenses (provided certain conditions are met), this deduction applies to expenses directly incurred in travel, such as accommodation, meals and transportation. Expenses such as those referenced in your correspondence do not qualify for deduction under this or any other paragraph in section 8 of the Act.
Should you wish to learn more about deductions from employment income, you may refer to Guide T4044, "Employment Expenses," Interpretation Bulletin IT-352R2, "Employee's Expenses, Including Work Space in Home Expenses" and Interpretation Bulletin IT-522R, "Vehicle, Travel and Sales Expenses of Employees."
Yours truly,
Randy Hewlett
Manager
Business and Personal Section
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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