Office rent – Commission employee expenses
You can deduct office rent you paid (or that was paid for you and included in your income) to earn your commission income. Do not confuse office rent with work-space-in-the-home expenses.
Completing your tax return
Enter this amount on the Other expenses line (9270) 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.
Forms and publications
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