# Example – T777 (Excerpt)

Statement of Employment Expenses
Expenses Line references
Amounts Line
Accounting and legal fees 8862 1
Allowable motor vehicle expenses
(see chart for line 3 below)
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 (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 \$1,000)  1770 9
Apprentice mechanic tools expenses
9131 10
Labour mobility deduction (see chart for line 11 on page 2) (maximum \$4,000) 1771 11
Musical instrument expenses 1776 12
Capital cost allowance for musical instruments
(see Part A on page 4)
1777 13
Artists' employment expenses 9973 14
Add lines 1 to 14 13,384.28 15
Work-space-in-the-home expenses
(see chart for line 16 on page 3)
9945 16
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 year, make, and model of the motor vehicle used to earn employment income. Dodge 2020 n/a
Enter the number of 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 = 0.75000 20
Enter the motor vehicle expenses you paid for:
Fuel (such as gasoline, propane, and oil) and electricity
3,230.55 21
Maintenance and repairs 467.67 22
Insurance 1,200.00 23
Capital cost allowance (see Parts A and B on pages 4 and 5) 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 20 multiplied by line 29
=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 of the previous page). 31
Allowable motor vehicle expenses
(line 30 minus line 31) Enter this amount on line 3 of page 1.
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.

Date acquired (yyyy-mm-dd)

Cost of vehicle
1
Class number
2
UCC at the
start of the year
3
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)

8
UCC
at the end of the year
(col. 2 minus col. 7, or col. 3 minus col. 7)

2022-12-31 34,000.00 10.1 28,815.00  0 0 28,815.00 30% 8,644.50 20,170.50

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