Line 22900 – Other employment expenses
Note: Line 22900 was line 229 before tax year 2019.
You can deduct certain expenses (including any GST/HST) you paid to earn employment income. You can do this only if your employment contract required you to pay the expenses and you did not receive an allowance for them, or the allowance you received is included in your income.
Most employees cannot claim employment expenses. You cannot deduct the cost of travel to and from work, or other expenses, such as most tools and clothing.
You have to keep records for each year you claim expenses. For more information, see Keeping records.
Repayment of salary or wages – You can deduct salary or wages you reported as income for 2022 or a previous year, if you repaid them in 2022. This includes amounts you repaid for a period when you were entitled to receive wage-loss replacement benefits or workers' compensation benefits. However, you cannot deduct more than the income you received when you did not perform the duties of your employment.
Legal fees – You can claim legal fees that you paid in the year to collect or establish a right to salary or wages owed to you. The amounts claimed are not tied to the successful outcome of your case. However, the legal expenses must be incurred by you to collect or establish a right to collect an amount owed to you that, if received by you, would have to be included in your employment income.
You must reduce your claim by any amount awarded to you for those fees or any reimbursement you received for your legal expenses.
Employees profit-sharing plan (EPSP) – You may be eligible to claim the excess EPSP amount contributed on your behalf to an EPSP as a deduction. To calculate your deduction, complete Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts.
Complete Form T777, Statement of Employment Expenses, to provide the details of your deductions and calculate your expenses (except those related to an EPSP). Guide T4044, Employment Expenses, contains Form T777 and other forms you need. The guide also explains the conditions that apply when you claim these expenses.
If you are filing electronically, keep all your documents in case the CRA asks to see them at a later date.
If you are filing a paper return, you must submit a completed Form T777, Statement of Employment Expenses with your return. Keep all your other documents in case the CRA asks to see them at a later date, including a completed copy of Form T2200, Declaration of Conditions of Employment signed by your employer.
Forms and publications
- Guide T4044, Employment Expenses
- Form T777, Statement of Employment Expenses
- Form T777S, Statement of Employment Expenses for Working at Home Due to COVID-19
- Form T2200, Declaration of Conditions of Employment
- Form T2200S, Declaration of Conditions of Employment for Working at Home Due to COVID-19
- Form TL2, Claim for Meals and Lodging Expenses
- Form T1223, Clergy Residence Deduction
- Form GST370, Employee and Partner GST/HST Rebate Application
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