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Eligible Expenses for Salaried or Commissioned Employees

Eligible Expenses
Eligible expenses of Salaried or Commission-paid employees (T777)

Please ensure that your employer provides you with a T2200 (Declaration of Conditions of Employment) to include with your personal tax package to our office.  This will need to be signed by your employer and dated for the current taxation year.
Eligible expenses for both types of employees:

•  Travel expenses (includes lodging, meals, transportation) if not already reimbursed by employer.
•  Parking
•  Office supplies
•  Telephone and Internet
•  Other work supplies as applicable.
•  Motor vehicle expenses (if applicable):  Please keep a km log.  Driving to and from your home to the office is not an eligible expense.  Km’s will be reimbursed at the CRA rate of $0.68/km for the first 5,000 km’s then $0.62/km after that. 
•  Workspace in the home expenses:  We will need the square footage of the office in the home as well as the total square footage of the house.  Eligible expenses for the home office are as follows: Electricity, Heat, Water, Repair and Maintenance.

Eligible expenses for commission-paid employees only:

•  Accounting and legal fees
•  Advertising and promotion
•  Meals and Entertainment
•  Licenses
•  Training courses
•  Additional workspace in the home expenses include:  Home insurance and property taxes

For the 2023 taxation year, Km’s will be reimbursed at the CRA rate of $0.68/km for the first 5,000 km’s then $0.62/km after that.
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