Line 207 - Employment expenses and deductions
Line 207 - Employment expenses and deductions
If the employment you held in 2024 entitles you to a deduction for certain expenses or an employment-related deduction, enter the amount to be deducted on line 207 and, in box 206, enter the corresponding number from the list below. If you are claiming more than one type of expense or deduction, enter the total on line 207 and "22" in box 206.
| 01 | Expenses of a forestry worker |
| 02 | Expenses of an employee of a transport business or of an employee whose duties include transporting goods |
| 03 | Expenses of a salaried musician |
| 04 | Residence deduction for a member of the clergy or a religious order |
| 05 | Expenses of an employee who earns commissions |
| 06 | Deduction for the purchase of tools |
| 07 | Mandatory expenses of an employee |
| 08 | Deduction for professional liability insurance |
| 09 | Deduction for legal fees |
| 12 | Deduction for the repayment of a salary, wages or wage loss replacement benefits |
| 13 | Other employment expenses or deductions |
If you are self-employed, see the instructions for line 164.
You can deduct certain employment expenses if you are not deducting them elsewhere in your return, they were not reimbursed and they do not entitle you to a reimbursement.
Most employees cannot deduct employment expenses. For example, you cannot deduct expenses for travel between your home and your employer's place of business, expenses for parking at your employer's place of business, or other expenses such as clothing.
For more information about the expenses that can be deducted and the requirements that must be met in order to deduct them, see guide IN-118-V, Employment Expenses.
01 Expenses of a forestry worker
You can deduct expenses related to the use of a chainsaw or a brushcutter in carrying out your duties, if your employment contract requires you to provide such tools and pay such expenses.
Form to enclose
Employment Expenses of Forestry Workers (TP-78-V)
02 Expenses of an employee of a transport business or of an employee whose duties include transporting goods
If you are an employee of a transport business (such as an airline, a railway or a bus company), or if you regularly collect or deliver goods for your employer, you can (under certain conditions) deduct the cost of your meals and lodging.
Form to enclose
Employment Expenses of Transport Employees (TP-66-V)
03 Expenses of a salaried musician
You can deduct the expenses related to the use of a musical instrument if you are required to provide your own instrument during the year. The deduction claimed for such expenses cannot exceed the income you earned from your employment as a musician in the year.
Forms to enclose
Employment Expenses of Salaried Musicians (TP-78.4-V)
If you have other expenses, also enclose:
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General Employment Conditions (TP-64.3-V);
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Employment Expenses of Salaried Employees and Employees Who Earn Commissions (TP-59-V) or a detailed statement of your expenses.
04 Residence deduction for a member of the clergy or a religious order
If you are a member of the clergy or a religious order, you can claim a deduction for the residence or lodgings you lived in in 2024 and were required to use for your employment duties.
Form to enclose
Residence Deduction for a Member of the Clergy or a Religious Order (TP-76-V)
05 Expenses of an employee who earns commissions
If, in 2024, you sold property or negotiated contracts for your employer, the amount you deduct for certain employment expenses cannot exceed the commissions you received for this employment (box M of your RL-1 slip).
However, the deduction of the following expenses is not limited to the amount of your commissions:
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office rent, certain expenses incurred to maintain an office in your home, supplies used in the course of employment duties, wages paid to an assistant, capital cost allowance for your automobile, and interest paid on a loan taken out to purchase your automobile;
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motor vehicle expenses and travel expenses (expenses for meals, lodging and transportation). However, the deduction for such expenses is limited to the amount of your commissions if you deduct expenses other than those listed in the previous point.
Forms to enclose
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Employment Expenses of Salaried Employees and Employees Who Earn Commissions (TP-59-V) or a detailed statement of your expenses
06 Deduction for the purchase of tools
You can claim a deduction for the purchase of eligible tools if you are:
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a salaried tradesperson (such as a hairdresser, cook, plumber or construction worker);
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an apprentice who holds an apprenticeship card (issued by an automobile parity committee) that leads to certification as a mechanic, an automotive painter or an auto body repairer licensed to repair self-propelled motorized vehicles (automobiles, trucks, motorcycles, snowmobiles, boats, aircraft, etc.);
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an apprentice registered in a program leading to certification as a mechanic, an automotive painter or an auto body repairer licensed to repair self-propelled motorized vehicles.
Form to enclose
Employment Expenses of Salaried Tradespeople (TP-75.2-V)
07 Mandatory expenses of an employee
You can deduct certain expenses if you were required to pay them under the terms of your employment contract. If you are an employee who earns commissions, see point 5 opposite.
Forms to enclose
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General Employment Conditions (TP-64.3-V)
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Employment Expenses of Salaried Employees and Employees Who Earn Commissions (TP-59-V) or a detailed statement of your expenses
08 Deduction for professional liability insurance
You can deduct the premium paid for professional liability insurance required to maintain your professional status.
09 Deduction for legal fees
You can deduct the legal or extrajudicial fees you paid in 2024 to collect a salary, wages or wage loss replacement benefits (where your employer contributed to the wage loss replacement plan), or to establish your entitlement to the salary, wages or benefits, whether or not it has been determined that an amount is owed to you.
12 Deduction for the repayment of a salary, wages or wage loss replacement benefits
You can deduct the amounts included in your income for 2024 or a previous year, provided you meet both of the following conditions:
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You received the amounts for a period in which you were not carrying out your employment duties.
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You were required to repay the amounts in 2024 to your employer or former employer, or to the insurer that administered your wage loss replacement plan under the terms of an agreement.
To claim this deduction, enter the amount shown in box A-3 or box O-4 of your RL-1 slip. If you repaid an amount to the insurer that administered your wage loss replacement plan, keep the document confirming the repayment in case we ask for it.
If the repayment of a salary, wages or wage loss replacement benefits is greater than your total income from all sources, you can use the excess to reduce your income for the previous three years or for the next twenty years. If you want to reduce your income for previous years, complete form TP-1012.A-V, Carry-Back of a Loss, and file it separately from your return.
At your request, we may authorize you to use the excess to reduce your income for the year in which the amount you repaid was included in your income, even if that year is more than three years before the year of the repayment. For more information, contact us.
Repayment of an amount included in your income for a previous year and deducted from your taxable income for that year
If, in 2024, you repaid a salary, wages or wage loss replacement benefits that you included in your income for a previous year and deducted in calculating your taxable income (line 293 or 297) for the previous year in question, also enter the amount of the repayment on line 276.
13 Other employment expenses or deductions
Such expenses or deductions include:
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the contribution you made under a retirement compensation arrangement. This amount is shown in box D-1 of your RL-1 slip;
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allocations that were cancelled when you ceased to be a beneficiary under a profit-sharing plan. This amount is shown in box E of your RL-25 slip;
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the deduction for an excess amount from a profit-sharing plan on which you must pay a special tax. This deduction is equal to the amount on line 5 of form TP-1129.RI-V, Special Tax on an Excess Amount Under a Profit-Sharing Plan. The special tax you are required to pay must be included on line 443 of your return.
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