Office rent – Salaried employee expenses

You can deduct office rent you paid (or that was paid for you and included in your income) if you paid it to earn your employment income. Also, you must meet all of the following conditions:

Do not confuse office rent with work-space-in-the-home expenses.

Completing your tax return

Include these expenses on the Other expenses line (9270) of Form T777, Statement of Employment Expenses, and attach it to your tax return.

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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