Line 22900 - Other employment expenses
You can claim certain expenses (including goods and services tax/harmonized sales tax) that you paid to earn employment income if both of the following conditions apply:
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Your employment contract required you to pay the expenses
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You did not receive an allowance for the expenses or the allowance you received is reported as income
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Notes If you worked from home in 2023, you may be able to claim home office expenses. For more information, go to canada.ca/cra-home-workspace-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 that you reported as income for 2023 or a previous tax year if you repaid them in 2023. 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.
Labour mobility deduction for tradespeople
The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses.
Eligible individuals may be able to deduct up to $4,000 in eligible expenses per year. If you are eligible to claim this deduction, complete Form T777, Statement of Employment Expenses. For more information, see Guide T4044, Employment Expenses.
Legal fees
You can claim legal fees that 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 the excess EPSP amount contributed on your behalf to an EPSP as a deduction. To calculate your deduction, complete Form RC359, Tax on Excess Employees Profit Sharing Plan Amounts.
How to claim these amounts
Complete Form T777, Statement of Employment Expenses, to provide the details of your deductions and calculate your expenses (except those related to an EPSP). Guide T4044, Employment Expenses, includes Form T777 and other forms you need. Guide T4044 also explains the conditions that apply when you claim these expenses.
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See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 22900 - Other employment expenses |
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