Line 229 - Other employment expenses

Line 229 - Other employment expenses

You can claim certain expenses (including any GST/HST) you paid to earn employment income if the following two conditions apply:

• Your employment contract required you to pay them

• You did not receive an allowance for the expenses, or the allowance you received is reported as income

  Note
  Most employees cannot claim employment expenses. You cannot deduct the cost of travel to and from work or other expenses, such as clothing.

Repayment of salary or wages - You can claim salary or wages you reported as income for 2018 or a previous year if you repaid them in 2018. This includes amounts you repaid for a period when you were entitled to receive wage-loss replacement benefits or workers' compensation benefits. However, you cannot claim more than the income you received when you did not perform the duties of your employment.

Legal fees - You can claim the legal fees you paid in the year to collect or establish a right to salary or wages owed to you. The amounts claimed are not tied to the successful outcome of your case. However, the legal expenses must be incurred by you to collect or establish a right to collect an amount owed to you that, if received by you, would have to be included in your employment income. You must reduce your claim by any amount awarded to you for those fees or any reimbursement you received for your legal expenses.

Employees profit-sharing plan (EPSP) - You may be eligible to claim as a deduction the excess EPSP amount contributed on your behalf to an EPSP. To calculate your deduction, get and complete Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts.

Get and complete Form T777, Statement of Employment Expenses, to provide the details of your deductions and calculations for your expenses (except those related to an EPSP). Guide T4044, Employment Expenses, contains Form T777 and other forms you will need. The guide also explains the conditions that apply when you claim these expenses.