Example T777 (Excerpt)

Statement of Employment Expenses

Expenses
Description of expenses	Line reference	Amount	Line
Accounting and legal fees	8862	0	n/a
Advertising and promotion	8520	0	n/a
Allowable motor vehicle expenses (from line 16 below)	9281	11,803.06	1
Food, beverages, and entertainment expenses (see Chapter 2 or 3, as applicable) 1,559.68 x 50% =	8523	779.84	n/a
Lodging	9200	0	n/a
Parking	8910	178.25	n/a
Supplies (e.g., postage, stationery, other office supplies)	8810	623.13	n/a
Other expenses (please specify)	9270	0	n/a
Tradesperson's tools expenses (see Chapter 7)	1770	0	n/a
Apprentice mechanic tools expenses (see Chapter 7)	9131	0	n/a
Musical instrument expenses (see Part 2 in Chapter 6)	1776	0	n/a
Capital cost allowance for musical instruments (see "Part A" of this form)	1777	0	n/a
Artists' employment expenses (see Part 1 in Chapter 6)	9973	0	n/a
Subtotal	subtotal	13,384.28	2
Add work-space-in-the-home expenses (enter the lower amount of line 24 or 25 below)	9945	0	n/a
Total expenses (enter this amount on line 22900 of your return)	9368	13,384.28	n/a

Calculation of allowable motor vehicle expenses
Description of the vehicle and expenses	Amount	Line
Enter the make, model and year of motor vehicle used to earn employment income	motor vehicle make	n/a
Enter the kilometres you drove in the tax year to earn employment income	22,500	3
Enter the total kilometres you drove in the tax year	30,000	4
Enter the motor vehicle expenses you paid for: Fuel (gasoline, propane, oil)	3,230.55	5
Enter the motor vehicle expenses you paid for: Maintenance and repairs	467.67	6
Enter the motor vehicle expenses you paid for: Insurance	1,200.00	7
Enter the motor vehicle expenses you paid for: License and registration	260.00	8
Capital cost allowance (see schedule in Part B)	8,644.50	9
Interest (see Interest expense in Chapter 8 )	1,850.19	10
Leasing (see Leasing costs in Chapter 8)	n/a	11
Other expenses (please specify) CAR WASHES	84.50	12
Add lines 5 to 12	15,737.41	13
Employment-use portion (line 3: 22,500 ÷ line 4: 30,000) x line 13 =	11,803.06	14
Enter the total of all rebates, motor vehicle allowances, and repayments 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.	0	15
Allowable motor vehicle expenses (line 14 minus line 15) Enter the amount from line 16 on line 1 in the "Expenses " area above	11,803.06	16

Part B - Class 10.1

For details about the Class 10.1 limits, see chapter 9.
List each passenger vehicle on a separate line.

CCA information about motor vehicle
Date acquired	Cost of vehicle	1 Class number	2 Undepreciated capital cost at the beginning of the year	3 Cost of acquisitions during the year	4 Proceeds of disposition during the year	5 Base amount for capital cost allowance claim	6 Rate %	7 Capital cost allowance for the year (col. 5 x col. 6, or a lower amount) TOTAL	8 Underpreciated capital cost at the end of the year (col. 2 minus col. 7, or col. 3 minus col. 7) TOTAL
12/18	32,000.00	10.1	28,815.00	0	0	28,815.00	30%	8,644.50	20,170.50