Line 229 - Other employment expenses

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

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

Complete and attach Form T777, Statement of Employment Expenses, to give us details of your expenses and to calculate how much you can deduct. The guide called Employment Expenses contains Form T777 and other forms you may need. The guide also explains the limits and conditions that apply when you claim these expenses.

Repayment of salary or wages - You can deduct salary or wages you included in income for 1999 or a previous year, if you repaid them in 1999. This includes amounts you repaid for a period when you were entitled to receive wage-loss replacement benefits. However, you cannot deduct more than the income you received when you did not perform the duties of your employment.

Legal fees - You can deduct legal fees you paid to collect or establish a right to salary or wages. However, you have to reduce your claim by any amount awarded to you, or any reimbursement you received for your legal expenses.

Receipts - Do not include your receipts or forms with your paper return, except for Form T777. If you are using EFILE (see page 7) show them to your EFILE service provider. In either case, keep them in case we ask to see them.

Tax Tip
You may be eligible for a rebate of any GST/HST you paid as part of your expenses. See line 457 for details.