Example – T777 (Excerpt)

Statement of Employment Expenses
Expenses	Line references	Amounts	Line
Accounting and legal fees	8862		1
Advertising and promotion	8520		2
Allowable motor vehicle expenses (see chart for line 3 on page 2)	9281	11,803.06	3
Food, beverages, and entertainment expenses 1,559.68 x 50 % =	8523	779.84	4
Lodging	9200		5
Parking	8910		6
Office supplies (for example, postage, stationery, ink cartridges, etc.)	8810	178.25	7
Other expenses (employment use of a cell phone, long distance calls for employment purposes, etc.) (specify): Cell phone	9270	623.13	8
Tradesperson's tools expenses (maximum $500)	1770		9
Apprentice mechanic tools expenses	9131		10
Labour mobility deduction (see chart for line 11 on page 2) (maximum $4000)	1771		11
Musical instrument expenses	1776		12
Capital cost allowance (CCA) for musical instruments (see « Part A » of this form)	1777		13
Artists' employment expenses	9973		14
Add lines 1 to 14	Subtotal	13,384.28	15
Work-space-in-the-home expenses Enter whichever is less: the amount from line 16 on page 3)	9945		16
Total expenses Line 15 plus line 16.(Enter this amount on line 22900 of your return)	9368	13,384.28	17

Line 3 – Calculation of allowable motor vehicle expenses
Description of the vehicle and expenses	Amount	Line
Enter the make, model and year of motor vehicle used to earn employment income	Dodge 2019	n/a
Enter the kilometres you drove in the tax year to earn employment income	22,500	18
Enter the total kilometres you drove in the tax year	30,000	19
Line 18 divided by line 19	= 0.75	20
Enter the motor vehicle expenses you paid for: Fuel (gasoline, propane, oil) and electricity	3,230.55	21
Enter the motor vehicle expenses you paid for: Maintenance and repairs	467.67	22
Enter the motor vehicle expenses you paid for: Insurance	1,200.00	23
Enter the motor vehicle expenses you paid for: License and registration	260.00	24
Capital cost allowance (see Parts A and B)	8,644.50	25
Interest expense	1,850.19	26
Leasing costs	n/a	27
Other expenses (please specify):	84.50	28
Add lines 21 to 28	15,737.41	29
Employment-use portion Line 29 multiplied by line 20	=11,803.06	30
Enter the total of all rebates, motor vehicle allowances, and reimbursements for motor vehicle expenses you received that are not included in income. Do not include any repayments you used to calculate your leasing costs on line 27.		31
Allowable motor vehicle expenses (line 30 minus line 31) Enter the amount on line 3 above	11,803.06	32

Part B - Class 10.1

For details about the Class 10.1 limits, see chapter 9.
List each passenger vehicle on a separate line.

CCA information about motor vehicle
Date acquired	Cost of vehicle	1 Class number	2 UCC at the start of the year	3 Cost of additions in the year	4 Proceeds of disposition in the year	5 Base amount for CCA	6 CCA Rate %	7 Capital cost allowance for the year (col. 5 multiplied by col. 6, or a lower amount) TOTAL	8 UCC at the end of the year (col. 2 minus col. 7, or col. 3 minus col. 7) TOTAL
2021-12-31	32,000.00	10.1	28,815.00	0	0	28,815.00	30%	8,644.50	20,170.50

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Date modified:: 2023-01-24