Accounting and legal fees – Salaried employee expenses
Note: Line 22900 was line 229 before tax year 2019.
You can deduct any legal fees you paid in the year to collect or establish a right to collect salary or wages.
You can also deduct legal fees you paid in the year to collect or establish a right to collect other amounts that must be reported in employment income even if they are not directly paid by your employer. However, you must reduce your claim by any amount awarded to you for those fees or any reimbursement you received for your legal expenses.
In some cases, you may also be able to deduct certain accounting fees. For more information, see Archived Interpretation Bulletin IT-99R5-CONSOLID, Legal and Accounting Fees.
A completed Form T2200, Declaration of Conditions of Employment, is not required when claiming this expense.
Completing your tax return
Include these expenses on the Accounting and legal fees line (8862) of Form T777, Statement of Employment Expenses and attach it to your paper return.
Enter on line 22900, the allowable amount of your employment expenses from the total expenses line of Form T777.
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