Line 22900 - Other employment expenses
Note: Line 22900 was line 229 before tax year 2019.
You can deduct certain expenses (including any GST/HST) you paid to earn employment income. You can do this only if your employment contract required you to pay the expenses and you did not receive an allowance for them, or the allowance you received is included in your income.
Most employees cannot claim employment expenses. You cannot deduct the cost of travel to and from work, or other expenses, such as most tools and clothing.
You have to keep records for each year you claim expenses. For more information, see Keeping records.
Repayment of salary or wages - You can deduct salary or wages you reported as income for 2019 or a previous year, if you repaid them in 2019. This includes amounts you repaid for a period when you were entitled to receive wage-loss replacement benefits or workers' compensation benefits. However, you cannot deduct more than the income you received when you did not perform the duties of your employment.
If you are filing electronically, keep all your documents in case the CRA asks to see them at a later date.
If you are filing a paper return, you must submit a completed Form T777, Statement of Employment Expenses with your return. Keep all your other documents in case the CRA asks to see them at a later date, including a completed copy of Form T2200, Declaration of Conditions of Employment signed by your employer.
Forms and publications
Forms and publications you may need for employment expenses.
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