Employment expenses and Form T2200

Most employees can deduct little. If your contract requires you to pay work costs, and your employer signs Form T2200, you may be able to claim them on Form T777.

Possible claims include:

• Supplies you use up in your work
• Vehicle costs for required work travel, but not normal commuting
• A share of home costs for a qualifying workspace

Working from home

The temporary flat-rate method ended after 2023. Employees now use the detailed method, with a signed T2200 and records. Your workspace must be where you work more than half the time for at least four weeks in a row, or be used only for work and regularly to meet people.

Commission employees can often claim more, generally using Form T2200 and within limits.