Employment expenses of an employee in
forestry
If you are an employee working in logging, you can deduct
expenses for the purchase and use of a power saw (including
a chain saw or tree trimmer).
For residents of Quebec, if you are required under
your employment contract to pay the expenses incurred for the use
of a snowmobile or all-terrain vehicle, you may include these
expenses.
For expenses that are not federally eligible in the first field,
you enter $0,00 and click on the "Maple Leaf" icon
to open a new field for Quebec or you can enter the eligible
expense in Quebec.
To claim this deduction, please follow these steps:
1. On the "Left-side menu on the Interview
tab", select "Interview setup".
2. On the right-hand page, go to the "Employment
and other benefits" group, check the box for
"Employment expenses" and click
"Next" at the bottom of the page.
3. Return to the "Left-side menu on the Interview
tab" and select "Employment
expenses".
4. On the right-hand side page, click on
the plus "+" icon to
the right of the line "Eligible employment expenses for
forestry operations".
5. On the page entitled "Employment Expenses - Employees
in Logging". You must enter the name of your employer, and
other relevant information. As well as your working expenses and
all other relevant information, such as the purchase of a chain saw
or brush cutter, making sure to enter the resale
value of your tool, and click "Next" at
the bottom of the page.
6. To enter your eligible motor vehicle expenses, click on the
subsection "Motor vehicle expenses". In this
section, choose the option that corresponds to your situation.
Note that you cannot deduct expenses for
travelling from your home to a place where you should report to
work on a regular basis. These expenses are considered personal
expenses.
To enter the conditions of employment, click on
"Employment conditions" under the "Left
side menu on the Interview tab" and answer the questions.
This entry will only be valid at the federal level.
For Quebec residents, describe your employment
conditions by clicking on "Employment conditions -
Quebec" and enter the required information.
NOTE: You must keep a record of all the
expenses you incurred. This register must be kept for a period of
six (6) years after the end of the tax year, as the CRA (and/or for
Quebec residents, Revenu Québec) may request some of your
documents.
The amount of eligible expenses will be entered on line 22900 of
the federal return and on line 207 of the Quebec return.
Furthermore, the program will generate federal Form
T777 as well as Quebec Form
TP-78.
For more information, please refer to the CRA website below:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-229-other-employment-expenses/forestry-operations.html
In addition, you can consult the T4044 guide on the CRA
website:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4044.html
For Revenu Quebec:
https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/in-118-v/
https://www.revenuquebec.ca/en/citizens/your-situation/employment-expenses/deduction-for-forestry-workers/
ID: 20190917083026DEXX.xml
Webpage: KPA350-20190917083026DE.htm
