Computers, cell phones, and other equipment – Commission employee expenses

Go to Home office expenses for employees for more information.

If you lease computers, cell phones, fax machines, or other equipment, you can deduct the part of the lease cost that reasonably relates to earning your commission income.


You can include your reasonable monthly home internet access fees as part of your work-space-in-the-home expenses.

You can also deduct the part of airtime expenses for a cell phone that reasonably relates to earning your commission income. However, you cannot deduct amounts you paid to connect or license the cell phone.

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

Completing your tax return

Enter the amount on the Other expenses line (9270) of Form T777, Statement of Employment Expenses.

Enter on line 22900, the allowable amount of your employment expenses from the total expenses line of Form T777.

Forms and publications

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