Note: Line 22900 was line 229 before tax year 2019.

Go to Home office expenses for employees for more information.

To deduct employment expenses you paid to earn commission income, you have to meet all of the following conditions:

1. Under your contract of employment, you had to pay for your own expenses as part of your employment duties not in your capacity as a shareholder.
   
   Note
   You are not considered to have paid your own motor vehicle expenses if your employer reimburses you or you refuse a reimbursement or reasonable allowance from your employer.
   
2. You were normally required to work away from your employer's place of business.
3. You were paid in whole or in part by commissions or similar amounts. These payments were based on the volume of sales made or the contracts negotiated.
4. You did not receive a non-taxable allowance for travelling expenses. Generally, an allowance is non-taxable as long as it is a reasonable amount. For example, an allowance for the use of a motor vehicle is usually non-taxable when it is based solely on a reasonable per-kilometre rate.
5. You keep a copy of Form T2200, Declaration of Conditions of Employment, which has been completed and signed by your employer.

Forms and publications

• Form T2200, Declaration of Conditions of Employment
• Form T777, Statement of Employment Expenses
• IT522, Vehicle, Travel and Sales Expenses of Employees