Supplies

You can deduct the cost of supplies that you paid for or that were paid for you and included in your income. Supplies are only those materials you use directly in your work, and for no other purpose.

Supplies include items such as stationery items, stamps, toner, ink cartridges, street maps, and directories. Supplies do not include items such as briefcases or calculators.

You can deduct expenses you paid for long-distance telephone calls that reasonably relate to the earning of commission income. However, you cannot deduct the monthly basic rate for your home telephone.

Special clothing and tools - You cannot deduct the cost of special clothing you wear or have to wear for your work. You cannot deduct the cost of any tools that are considered to be equipment. However, if you are a tradesperson (including an apprentice mechanic), you may be able to deduct the cost of eligible tools you bought to earn employment income as a tradesperson. For more information, see Employed tradespersons.

Completing your tax return

Enter this amount on the Supplies line (8810) of Form T777, Statement of Employment Expenses.

Enter on line 229, the allowable amount of your employment expenses from the total expenses line of Form T777.

Forms and publications

• Form T777, Statement of Employment Expenses
• IT352, Employee's Expenses, Including Work Space in Home Expenses

Date modified:

2016-01-05