Example T777 (Excerpt)

Statement of Employment Expenses

Expenses
Expenses	Line references	Amounts	Line
Accounting and legal fees	8862		1
Advertising and promotion	8520		2
Allowable motor vehicle expenses (from line 30 below)	9281	11,803.06	3
Food, beverages, and entertainment expenses 1,559.68 x 50 % =	8523	779.84	4
Lodging	9200		5
Parking	8910		6
Supplies (for example, postage, stationery, other office suppplies)	8810	178.25	7
Other expenses (specify)	9270	623.13	8
Tradesperson's tools expenses maximum $500	1770		9
Apprentice mechanic tools expenses	9131		10
Musical instrument expenses	1776		11
Capital cost allowance (CCA) for musical instruments (see « Part A » of this form)	1777		12
Artists' employment expenses	9973		13
Add lines 1 to 13	Subtotal	13,384.28	14
Work-space-in-the-home expenses Enter whichever is less: the amount from line 39 or line 42 ci-dessous)	9945		15
Total expenses Line 14 plus line 15.(Enter this amount on line 22900 of your return)	9368	13,384.28	16

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	17
Enter the total kilometres you drove in the tax year	30,000	18
Enter the motor vehicle expenses you paid for: Fuel (gasoline, propane, oil)	3,230.55	19
Enter the motor vehicle expenses you paid for: Maintenance and repairs	467.67	20
Enter the motor vehicle expenses you paid for: Insurance	1,200.00	21
Enter the motor vehicle expenses you paid for: License and registration	260.00	22
Capital cost allowance (see Parts A and B)	8,644.50	23
Interest	1,850.19	24
Leasing	n/a	25
Other expenses (please specify) CAR WASHES	84.50	26
Add lines 19 to 26	15,737.41	27
Employment-use portion (line 3: 22,500 ÷ line 4: 30,000) x line 27 =	11,803.06	28
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 25.		29
Allowable motor vehicle expenses (line 28 minus line 29) Enter the amount on line 3 above	11,803.06	30

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