ARCHIVED - 1995 General Income Tax Guide
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ARCHIVED - Line 229 - Other employment expenses
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You may be able to deduct certain expenses you paid, (including any goods and services tax (GST) you paid) to earn employment income if:
- under your employment contract, you had to pay the expenses; and
- you did not receive a non-taxable allowance for the expenses.
Most employees cannot claim travel or other expenses, such as clothes and tools. You cannot deduct the cost of travel to and from work.
You have to include with your return certain details about your employment expenses. Form T777, Statement of Employment Expenses, lists these details and will also help you calculate how much you can deduct. Attach a completed copy of this form to your return.
The income tax guide called Employment Expenses contains the forms you will need, and describes the limits and conditions that apply when you claim employment expenses.
Artists' employment expenses - If you are an artist who is an employee, you may be able to deduct expenses you paid to earn income from certain artistic activities. For details, get the income tax guide called Employment Expenses.
Repayment of salary or wages - You can deduct salary or wages you reported as income on this or a previous year's return and which you repaid in 1995. 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, except for Form T777, for any amounts deducted at line 229 with your return. However, you have to keep them in case we ask to see them.
Tax Tip
If the amount you are deducting includes GST, you may be eligible for a rebate of the GST you paid. See line 457 for details.
- Date modified:
- 2002-02-04