You can deduct office rent you paid (or that was paid for you and included in your income) if you paid it to earn your employment income. Also, you must meet all of the following conditions:
- Under your contract of employment, you had to rent an office and pay the expenses.
- Your employer has not repaid and will not repay you for these expenses.
- You keep with your records a copy of Form T2200, Declaration of Conditions of Employment, which has been completed and signed by your employer.
Do not confuse office rent with work-space-in-the-home expenses.
Completing your tax return
Include these expenses on the Other expenses line (9270) of Form T777, Statement of Employment Expenses, and attach it to your tax return.
Enter on line 22900, the allowable amount of your employment expenses from the total expenses line of Form T777.
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