Accounting and legal fees – Commission employee expenses
Note: Line 22900 was line 229 before tax year 2019.
You can deduct reasonable accounting fees you paid for help to prepare and complete your income tax and benefit return. You can deduct legal fees you paid in the year to collect or establish a right to collect salary or wages.
You can also deduct legal fees you paid in the year to collect or establish a right to collect other amounts that must be reported in employment income even if they are not directly paid by your employer.
However, you must reduce your claim by any amount awarded to you for those fees or any reimbursement you received for your legal expenses. You do not have to meet the conditions of a commission employee to deduct legal fees.
Completing your tax return
Enter this amount on the Accounting and legal fees line (8862) of Form T777, Statement of Employment Expenses.
Enter on line 22900, the allowable amount of your employment expenses from the total expenses line of Form T777.
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