You can deduct the cost of supplies you paid for (or that were paid for you and included in your income) if you meet all of the following conditions:

  • Under your contract of employment, you had to provide and pay for the supplies.
  • You used the supplies directly in your work.
  • 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.

Supplies are only those materials you use directly in your work, and for no other purpose.

Supplies include items such as stationery items, stamps, toner, ink cartridges, street maps, and directories. Supplies do not include items such as briefcases or calculators.

You can deduct expenses you paid for long-distance telephone calls, as long as you paid them to earn employment income. However, you cannot deduct the monthly basic rate for a telephone.

Computers, cell phones, and other equipment – You cannot deduct the monthly access fees for home Internet service.

You can deduct the part of the airtime expenses for a cell phone that reasonably relates to earning your employment income.

You may also be able to deduct a portion of your basic cell phone service plan if all of the following conditions are met:

  • the cost of the plan is reasonable
  • you are able to substantiate the cellular minutes or data consumed directly in the performance of your employment duties (as well as the cost of the minutes or data)
  • the cost of the plan has been apportioned between employment and personal use on a reasonable basis

However, you cannot deduct amounts you paid to connect or license the cell phone.


If you buy or lease a cell phone, fax machine, computer, or other such equipment, you cannot deduct the cost. Also, you cannot deduct capital cost allowance or interest you paid on money borrowed to buy this equipment.

Special clothing and tools - You cannot deduct the cost of special clothing you wear or have to wear for your work. Also, you cannot deduct the cost of any tools that are considered to be equipment. However, if you are a tradesperson (including an apprentice mechanic), you may be able to deduct the cost of eligible tools you bought to earn employment income as a tradesperson.

For more information, see Interpretation Bulletin IT352, Employee's Expenses, Including Work Space in Home Expenses.

Completing your tax return

Include these expenses on the Supplies line (8810) 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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