Employment expenses and credits

Find information on the most common deductions and credits that can be claimed for your employment income.

Deductions, credits and expenses related to employment

Line 21200 – Annual union, professional or like dues
Find out which union or professional dues related to your employment income can be deducted and how to claim them.
Line 21900 – Moving expenses
Find out if you can claim moving expenses that you paid to work or run a business at a new location and how to calculate them.
Line 22900 – Other employment expenses
Find out if you can claim a deduction for expenses that you paid to earn employment income.
Line 31200 – Employment insurance premiums through employment
Find out how to claim this credit.
Line 31217 – Employment Insurance premiums on self-employment and other eligible earnings
Find out if you can choose to pay EI premiums on self-employment for access to EI special benefits and how to claim them.
Line 31220 – Volunteer firefighters' amount
Line 31240 – Search and rescue volunteers' amount
Find out if you can claim a credit or exemption if you are an emergency services volunteer and how to claim it.
Line 31260 – Canada employment amount
Find out if you can claim this credit, and how to calculate and claim it.
Line 45000 – Employment insurance overpayment
Find out if you have contributed too much, and how to calculate and claim this credit.
All deductions, credits and expenses
Find a list of all deductions, credits and expenses you may be able to claim on your income tax and benefit return.