You can deduct parking costs related to earning your employment income as long as you meet all of the following conditions:
- You were normally required to work away from your employer's place of business or in different places.
- Under your contract of employment, you had to pay your own motor vehicle expenses. You are not considered to have paid your own motor vehicle expenses if your employer reimburses you or you refuse a reimbursement or reasonable allowance from your employer.
- You did not receive a non-taxable allowance for motor vehicle expenses. Generally, an allowance is non-taxable when it is based solely on a reasonable per-kilometre rate.
- You keep with your records a copy of Form T2200, Declaration of Conditions of Employment, which has been completed and signed by your employer.
Generally however, you cannot deduct the cost of parking at your employer's office, such as monthly or daily parking fees or the cost of traffic infractions such as speeding tickets. These are all personal costs.
Completing your tax return
Do not include parking costs as part of your allowable motor vehicle expenses. Enter them on the Parking line (8910) of Form T777, Statement of Employment Expenses.
Enter on line 229, the allowable amount of your employment expenses from the total expenses line of Form T777.
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