*** Transcriber's Note: Please set your voice synthesizer to read most
punctuation. When you encounter the caret sign at the end of a line, please
enter the applicable information, if necessary. ***
Canada Revenue Agency
Protected B when completed
T777 E (19) (Page 1 of 4)
Statement of Employment Expenses
Guide T4044, Employment Expenses, has information to help you complete this
statement and the schedule on page 3. The chapters we refer to below are
chapters in the guide. Include a copy of this form with your return.
Expenses
Line 8862: Accounting and legal fees ^
Line 8520: Advertising and promotion ^
Line 1 and line 9281: Allowable motor vehicle expenses (from line 16 below) ^
Line 8523: Food, beverages, and entertainment expenses (see Chapter 2 or 3,
as applicable) multiplied by 50% = ^
Line 9200: Lodging ^
Line 8910: Parking ^
Line 8810: Supplies (for example, postage, stationery, other office supplies)
^
Line 9270: Other expenses ^
(please specify) ^
Line 1770: Tradesperson's tools expenses, up to a maximum of $500 (see
Chapter 7) ^
Line 9131: Apprentice mechanic tools expenses (see Chapter 7) ^
Line 1776: Musical instrument expenses (see "Part 2" in Chapter 6) ^
Line 9131: Capital cost allowance (CCA) for musical instruments (see "Part A"
on the back of this form) ^
Line 1776: Artists' employment expenses (see "Part 1" in Chapter 6) ^
Line 2: Subtotal ^
Line 9945: Add work-space-in-the-home expenses (enter the lower amount of
line 24 or 25 below) ^
Line 9368: Total expenses (enter this amount on line 22900 of your return) ^
Calculation of allowable motor vehicle expenses
Enter the make, model and year of motor vehicle used to earn employment
income ^
Line 3: Enter the kilometres you drove in the tax year to earn employment
income ^
Line 4: Enter the total kilometres you drove in the tax year ^
Enter the motor vehicle expenses you paid for:
Line 5: Fuel (gasoline, propane, oil) ^
Line 6: Maintenance and repairs ^
Line 7: Insurance ^
Line 8: Licence and registration ^
Line 9: Capital cost allowance (see schedule on the back) ^
Line 10: Interest (see "Interest expense" in Chapter 8) ^
Line 11: Leasing (see "Leasing costs" in Chapter 8) ^
Line 12: Other expenses ^
(please specify) ^
Line 13: Add lines 5 to 12 ^
Line 14: Employment-use portion (line 3 divided by line 4) multiplied by line
13 = ^
Line 15: Enter the total of all rebates, motor vehicle allowances, and
reimbursements for motor vehicle expenses you received that are not included
in income. Do not include any repayments you used to calculate your leasing
costs on line 11. (see "Allowable Motor Vehicle Expenses" in Chapters 2 and
3) ^
Line 16: Allowable motor vehicle expenses (line 14 minus line 15) ^
Enter the amount from line 16 on line 1 in the "Expenses" area above.
T777 E (19) (Page 2 of 4)
Calculation of work-space-in-the-home expenses
Line 17: Electricity, heat, and water ^
Line 18: Maintenance ^
]
Line 19: Insurance (commission employees only) ^
Line 20: Property taxes (commission employees only) ^
Line 21: Other expenses ^
(please specify) ^
Line 22: Add lines 17 to 21 Subtotal ^
Line 23: Subtract personal-use portion ^
Subtotal ^
Add amount carried forward from previous year ^
Subtotal ^
Enter your employment income ^
Subtract the amount from line 2 as well as any amount from line 20700 and
line 21200 of your return that relates to this income ^
Subtotal (if negative, enter "0") = ^
Work-space-in-the-home expenses available to use in future years (line 24
minus line 25; if negative, enter "0") ^
T777 E (19) (Page 3 of 4)
Capital cost allowance (depreciation) schedule for employees
For information to help you complete this schedule and for details about the
Class 10.1 limits, see Guide T4044, Employment Expenses. Part A - Classes 8
*** Transcriber's note: In print, the following table is set up in 13
columns. ***
Column 1 Class number *: 8
Column 2 Undepreciated capital cost (UCC) at the start of the year ** ^
Column 3 Cost of additions in the year ^
Column 4 Cost of additions from column 3 which are AIIP or zero-emission
vehicle (ZEV) (new property must be available for use before 2024) See note 1
below ^
Column 5 Proceeds of dispositions in the year ^
Column 6 UCC after additions and dispositions (column 2 plus column 3 minus
column 5) ^
Column 7 Proceeds of dispositions available to reduce additions of AIIP and
ZEV (column 5 minus column 3 plus column 4). If negative, enter "0" ^
Column 8 UCC adjustment for current-year additions of AIIP and ZEV (column 4
minus column 7) multiplied by the relevant factor. If negative, enter "0".
See note 2 below ^
Column 9 Adjustment for current-year additions subject to the half year-rule
one-half multiplied by (column 3 minus column 4 minus column 5). If negative,
enter "0." ^
Column 10 Base amount for CCA (column 6 plus column 8 minus column 9) ^
Column 11 CCA Rate (%) 20%
Column 12 CCA for the year (column 10 multiplied by column 11 or a lower
amount) ^
Column 13 UCC at the end of the year (column 6 minus column 12) ^
Column 1 Class number *: 10
Column 2 Undepreciated capital cost (UCC) at the start of the year ** ^
Column 3 Cost of additions in the year ^
Column 4 Column 4 Cost of additions from column 3 which are AIIP or zero-
emission vehicle (ZEV) (new property must be available for use before 2024)
See note 1 below ^
Column 5 Proceeds of dispositions in the year ^
Column 6 UCC after additions and dispositions (column 2 plus column 3 minus
column 5) ^
Column 7 Proceeds of dispositions available to reduce additions of AIIP and
ZEV (column 5 minus column 3 plus column 4). If negative, enter "0" ^
Column 8 UCC adjustment for current-year additions of AIIP and ZEV (column 4
minus column 7) multiplied by the relevant factor. If negative, enter "0".
See note 2 below ^
Column 9 Adjustment for current-year additions subject to the half year-rule
one-half multiplied by (column 3 minus column 4 minus column 5). If negative,
enter "0." ^
Column 10 Base amount for CCA (column 6 plus column 8 minus column 9) ^
Column 11 CCA Rate (%) 30%
Column 12 CCA for the year (column 10 multiplied by column 11 or a lower
amount) ^
Column 13 UCC at the end of the year (column 6 minus column 12) ^
Column 1 Class number *: 54
Column 2 Fraction non amortie du coût en capital (FNACC) au début de l'année
** ^
Column 3 Cost of additions in the year ^
Column 4 Cost of additions from column 3 which are AIIP or zero-emission
vehicle (ZEV) (new property must be available for use before 2024) See note 1
below ^
Column 5 Proceeds of dispositions in the year ^
Column 6 UCC after additions and dispositions (column 2 plus column 3 minus
column 5) ^
Column 7 Proceeds of dispositions available to reduce additions of AIIP and
ZEV (column 5 minus column 3 plus column 4). If negative, enter "0" ^
Column 8 UCC adjustment for current-year additions of AIIP and ZEV (column 4
minus column 7) multiplied by the relevant factor. If negative, enter "0".
See note 2 below ^
Column 9 Adjustment for current-year additions subject to the half year-rule
one-half multiplied by (column 3 minus column 4 minus column 5). If negative,
enter "0." ^
Column 10 Base amount for CCA (column 6 plus column 8 minus column 9) ^
Column 11 CCA Rate (%) 30%
Column 12 CCA for the year (column 10 multiplied by column 11 or a lower
amount) ^
Column 13 UCC at the end of the year (column 6 minus column 12) ^
Column 1 Class number *: 55
Column 2 Fraction non amortie du coût en capital (FNACC) au début de l'année
** ^
Column 3 Cost of additions in the year ^
Column 4 Cost of additions from column 3 which are AIIP or zero-emission
vehicle (ZEV) (new property must be available for use before 2024) See note 1
below ^
Column 5 Proceeds of dispositions in the year ^
Column 6 UCC after additions and dispositions (column 2 plus column 3 minus
column 5) ^
Column 7 Proceeds of dispositions available to reduce additions of AIIP and
ZEV (column 5 minus column 3 plus column 4). If negative, enter "0" ^
Column 8 UCC adjustment for current-year additions of AIIP and ZEV (column 4
minus column 7) multiplied by the relevant factor. If negative, enter "0".
See note 2 below ^
Column 9 Adjustment for current-year additions subject to the half year-rule
one-half multiplied by (column 3 minus column 4 minus column 5). If negative,
enter "0." ^
Column 10 Base amount for CCA (column 6 plus column 8 minus column 9) ^
Column 11 CCA Rate (%) 40%
Column 12 CCA for the year (column 10 multiplied by column 11 or a lower
amount) ^
Column 13 UCC at the end of the year (column 6 minus column 12) ^
* Class 8 includes musical instruments. Class 10 includes all vehicles that
meet the definition of a motor vehicle, except for a passenger vehicle
included in Class 10.1 (see "Part B"). Class 54 and 55 are for zero-emission
vehicles purchased after March 18, 2019. For more information on zero-
emission vehicles, see Guide T4044.
** This amount must be reduced by the portion of any goods and services
tax/harmonized sales tax (GST/HST) rebate received in the year that relates
to CCA on the vehicle or musical instrument.
Note 1:
Columns 4, 7, and 8 apply only to the accelerated investment incentive
properties that became available for use in 2018. See Regulation 1104(4) for
the definition of accelerated investment incentive property (AIIP) which may
apply to certain additions acquired after November 20, 2018. These columns
will also be used for zero-emission vehicles purchased after March 18, 2019.
Note 2:
The relevant factor for properties available for use before 2024 are 2 and
one-third (class 54), 1 and one-half (class 55) for zero-emission vehicles
and 0.5 for the remaining accelerated investment incentive properties.
For more information on accelerated investment incentive, go to
canada.ca/taxes-accelerated-investment-income.
T777 E (19) (Page 4 of 4)
Part B – Class 10.1 (list each passenger vehicle on a separate line)
*** Transcriber note: In print, the following table is set up in 10 columns.
***
Date acquired (Year/Month/Day) ^
Cost of vehicle ^
Column 1 Class number 10.1
Column 2 Undepreciated capital cost (UCC) at the start of the year * ^
Column 3 Cost of additions in the year ^
Column 4 Proceeds of dispositions in the year ^
Column 5 Base amount for CCA ** ^
Column 6 CCA Rate % 30%
Column 7 CCA for the year (column 5 multiplied by column 6 or a lower amount)
^
Column 8 UCC at the end of the year (column 2 minus column 7 or column 3
minus column 7) *** ^
TOTAL (add all the amounts from column 7) ^
* This amount must be reduced by the portion of any GST/HST rebate received
in the year that relates to CCA on the vehicle.
** a. Enter the amount from column 2 in column 5 if you owned the vehicle in
the previous year and still owned it at the end of the current year.
b. If the vehicle is not AIIP, enter one-half of the amount from column 3 in
column 5 if you bought the vehicle in the current year and still owned it at
the end of the current year. If the vehicle is AIIP, enter 3 divided by 2 the
amount from column 3 in column 5 if you bought the vehicle in the current
year and still owned it at the end of the current year.
c. Enter one-half of the amount from column 2 in column 5 if you sold the
vehicle in the current year and you owned the vehicle at the end of the
previous year.
d. If you bought and sold a Class 10.1 vehicle in the current year, enter "0"
in column 5 for that vehicle.
*** Enter "0" in column 8 for the year you sold or traded a Class 10.1
vehicle, since the recapture and terminal loss rules do not apply.
See the privacy notice on your return.