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The Tax Shelter Training
PART V
Refer to Guide T4044 - Employment Expenses.
A taxpayer may be able to deduct certain expenses paid to earn employment income if, under an employment contract he/she had to pay certain expenses, and was not fully reimbursed for the expenses.
In order to make any claims, the taxpayer must have a T2200 “Declaration of Conditions of
Employment” or, in the case of truckers, a TL2 "Claim for Meals and Lodging Expenses" signed by the employer outlining the duration of employment, the type of expenses the employee is required to pay and any reimbursements paid to the employee.
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Regular employees on Salary - Received a T4 Slip
What can be claimed?

Vehicle Expenses less allowance received, if required to word away from employer's place of business.

Food and beverages. Allowable claim 50%. Required to be away for at least 12 consecutive hours.

Lodging

Parking. ( Does not include parking at employers office).

Supplies. Supplies include items such as stationery items, stamps, toner, ink cartridges, street maps, and directories. Supplies do not include items such as briefcases or calculators.



Cell Phone air time. Cannot claim cost of Data or License fee.

Salary to Substitute or Assistant.
Office Rent
Work-Space in the Home. Must be used more than 50%. Used to meet clients or customers.
Expenses that cannot be claimed :

Special Clothing

Tools (Special rules apply to tradespersons)

Cost or lease of Cell Phone or Computers, CCA or Interest on loans.

Tax Preparation Fees. (Exception: A employee who is employed in connection with selling property or negotiating contracts)

Convention Expenses
Very few salaried employees are required to incur expenses without being fully reimbursed.
These expenses are claimed on a T777 Form.

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Employees on Commission
Received a T4 Slip with employment commissions shown in Box(42)
What can be claimed?


Tax Preparation Fees
Advertising and Promotion

Vehicle Expenses less allowance received, if required to word away from employer's place of business.

Food and beverages. Allowable claim 50%. Required to be away for at least 12 consecutive hours.

Entertainment Expenses. Allowable claim 50%. Food, beverages, tickets, entrance fees, tips, cover charges, hospitality suites etc.

Lodging

Parking. ( Does not include parking at employers office).

Supplies. Supplies include items such as stationery items, stamps, toner, ink cartridges, street maps, and directories. Supplies do not include items such as briefcases or calculators.

Cell Phone air time. Cannot claim cost of Data or License fee.

Long distance telephone calls on personal phone. (Not the basic monthly rate)

Salary to Substitute or Assistant.

Office Rent

Training Costs - travel, food, beverages, and lodging. To maintain, update or upgrade an already existing skill or qualification. (Does not include tuition fees to university or college to get a degree or diploma).

Travel fare - Airline, bus, or train tickets incurred to earn commission income.

Work-Space in the Home. Must be used more than 50%. Used to meet clients or customers.

Licences and Bonding Premiums
Expenses that cannot be claimed :

Special Clothing

Tools (Special rules apply to tradespersons)

Cost or lease of Cell Phone or Computers, CCA or Interest on loans.

Convention Expenses
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These expenses are claimed on a T777 Form.
Note that, except for capital cost allowance and interest on a vehicle, the total for deductible expenses claimed on the T777 cannot exceed the commissions earned for the year. Thus, an employee cannot usually have a loss from employment as a commission salesperson that can be claimed against other income.

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To make a claim for Employment Expenses , expand at Line 229 on page 3 of the T1.
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From here, the preparer can enter some expenses directly or expand to the T777 or TL2 to calculate other expenses.
T777 - Employment Expenses
The T777 form is used to claim employment expenses such as vehicle, office in home, entertainment and tools. Expand at the T777 line to display the Summary of Employment
Expenses Screen.
This screen (T777) is where the total allowable claim for employment expenses will be shown.
If there is more than one employer, the total of all expenses will be shown on this screen.
Expand here to go to the Employment Expenses Workchart for the first employer. The tab for this screen is T777#01-1.
The #01 refers to the first employer
The -1 refers to the first screen of 5 for expenses related to employment with the first employer;
The -2 refers to page 2 and so on.
(See next page)

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T777#01-1 Employment Expenses Workchart
Enter the name of the employer at the top of the screen. If there is more than one employer and the preparer wishes to treat them separately, the T777#01-1 screen can be cloned.
Remember to clone a form, Right click on a form and select Clone Form or use Shift + Ctrl + <F4> .
If all employers are grouped together, enter All Employers instead of the name of one employer.
Some data can be entered directly on this screen. For example accounting fees, advertising, parking and work space in the home. Vehicle expense, however, must be entered on the T777A screen.
T777#01-1
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The Total expenses calculated here will be posted to Line 229 on page 3 of the T1.
Notice that there are three columns; one for GST Taxable expenses, one for HST Taxable expenses and one for Exempt or Zero-rated expenses. It is very important that the proper column be used when entering data because the total in each column is used to calculate any GST/HST rebate. Most expenses in Newfoundland and Labrador are subject to HST and thus should be entered in the HST Taxable column. Some expenses, such as insurance, are Zero-rated and thus should be entered in the Zero-rated column. Check the receipts to determine the appropriate column.

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Work-Space-In-The-Home Expenses
A taxpayer can deduct expenses for the use of a work space in his/her home if he/she is required to maintain an office under the terms of a contract of employment. In addition, either the work place at home is the main place of employment or the work place is used only to earn employment income (more than 50%) and it is used on a regular and ongoing basis for meeting clients, customers or patients.
T777#01-1
Note that the taxpayer must give the area of the work space and the area of the whole house. The expenses are generally pro-rated based on these areas. Another method for pro-rating the expenses might be to use the number or rooms used for employment compared to the total number of rooms in the whole house. A taxpayer cannot deduct mortgage interest or capital cost allowance on his/her own house as an employment expense.
If a taxpayer rents rather than own his/her home, he/she can deduct the portion of the rent and any expenses that relate to the work space.
The amount that can be deducted for work space in the home expenses cannot exceed net income from employment before these expenses are deducted. Any unused work space expenses that could not be deduct in the current year can be carried forward and claimed in future year.

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If an employee is required to use a vehicle as a condition of employment, he/she must maintain a log of kilometers used to earn income and for personal use. A portion of vehicle expenses can then be claimed based on the kilometers driven to earn income compared to total kilometers driven for the year.
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To calculate the allowable vehicle expenses, expand on the T777A row from the T777#01-1
Screen. Note that the tabs for the T777A is T777A#01-1 and T777A#01-2.
Click on either field in this row to go to T777A
Note: The AUTO for is used only if the taxpayer is also claiming auto expense as an expense for fishing, farming, rental or other self-employment. Employees claiming only employment expenses should use the T777A form to calculate vehicle expenses.
In this example below, the taxpayer drove a total of 26,900 km for the year. Of that 12,000 km was for his job. All expenses are then prorated based on that ratio.
"Capital Cost Allowance if car is owned" will be discussed in the next few pages
The Pro-Rated automobile expenses are calculated based on the kilometers indicated above on lines 1 and 2.

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If the taxpayers owns the vehicle, a Capital Cost Allowance (CCA) may be claimed. This claim is in recognition of the declining value of the vehicle over time. Basically, after a vehicle is purchased, it is considered to devalue by 30% each year on a declining balance basis with the exception of the first year, when the value decreases by only 30% of half the cost of the purchase. (Half year rule).
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To make the claim for CCA, select the tab T777A#01-2 or expand at Capital cost allowance if car is owned field on the T777A Screen. If a vehicle was purchased in the year and the cost is less than $30,000.00 before HST, enter the cost (including HST) in the Cost of Additions field in the Class 10 column. Cantax will then do the calculation automatically. Some special rules may apply if the cost price of the vehicle before HST is more than $30,000.00. This will be discussed later.
Example: Half Year Rule.
A vehicle is purchased for $14,000.00 including HST. In the first year the taxpayer will be able to claim CCA of $2,100. [ 14,000/2 X 30% = $2,100]. In subsequent years he will be able to claim 30% of the balance. The balance for the second year is
$14,000 - $2,100 = $11,900. The second year he can claim $3,570.00. [11,900 X 30% = $3,570].
Example (2009 Return):
A taxpayer who purchases a vehicle for $21,839.24 HST included (Cost of Additions - Line 3) can claim $3,275.89 (30% of $10,919.62) for CCA in the year that the vehicle was purchased.
That leaves a balance of $18,563.35 ($21,839.24 - 3,275.98).
That balance is called Undepreciated Capital Cost (UCC). In the following year the CCA will be $5,569.01 (30% of $18,563.35) leaving a UCC balance of $12,994.35. That procedure continues until the vehicle is disposed of or the taxpayer no longer uses it to earn income. An
Employee`s vehicle costing less than $30,000.00 before HST is a Class 10 for CCA purposes, thus the last column is used to calculate CCA.
Year of purchase - note that the
30% CCA is claimed on only half the cost.
Second year - 30% of the balance is claimed as CCA.

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Another Vehicle Purchased - If a taxpayer purchases another vehicle in Class 10 (under
$30,000 before HST) he must report that as a Cost of additions on the CCA screen. If he sells or trades a vehicle that was already in that class, he must report the amount received for the sale or trade on the Proceeds of disposal line. If he did not actually dispose of the vehicle but no longer uses it to earn income, the Fair Market Value (FMV) at the time of disposal must be entered in the Proceeds of Disposal field.
Example (2009 Return) : A Taxpayer purchased a new vehicle for $30,260.41 ($27,987.09 plus
HST). He traded in his Chevy Blazer and was given a trade in allowance of $10,500.00. The
UCC of the Blazer at the end of the previous year was $12,994.35. The CCA shown on the
T777A will be $6,862.37.
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Date acquired must be entered
When the CCA is calculated, it is posted to the T777A screen
If a taxpayer ceases to be employed in a job where he/she is required to use a vehicle to earn employment income, then no CCA can be claimed in that year for a Class 10 vehicle. The preparer must override the CCA amount (Line 8) to Zero. The client can still claim the prorated amount of other expenses, but not CCA.

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When a vehicle, classified as a passenger vehicle , is used to earn employment income, CRA puts restrictions on the amounts that may be claimed for Lease Payments, Interest Charges and
Capital Cost Allowance.
Restrictions for Passenger Vehicles
Most vehicle expenses can be claimed as outlined in the last few pages. However, it is important to note here that if an employee uses his/her own passenger vehicle costing more than
$30,000.00 before HST, or makes lease payments of more than $800.00 per month or pays interest of more than $10.00 per day, some special rules apply.
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Class 10.1 Vehicles
To prevent a taxpayer from claiming CCA based on the full cost of his/her personal vehicle costing more than $30,000.00 before HST, CRA introduced a Class 10.1.
Each Class 10.1
passenger vehicle is a separate class on the CCA schedule and each one must be entered in a different column.
If a passenger vehicle costs more than $30,000.00 (before HST), the cost of additions is limited to $30,000.00 plus the lesser of GST/HST that would be paid on the $30,000.00 or the actual
HST paid. Thus at a 13% HST rate the maximum amount to be entered as the Cost of Additions is $33,900.00. If a taxpayer has traded in a vehicle, the actual HST paid may be less than
$3,900.00. Thus a smaller amount would have to be used.
Unlike Class 10 vehicles, that are all reported in the same column, each Class 10.1 passenger vehicle must be posted in a separate column on the CCA Screen.
Note that in the first year the Half Year Rule applies.

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The major difference between a class 10 and 10.1 is that the taxpayer can still claim half the normal CCA in the year the vehicle is disposed off. CanTax will automatically make the claim for CCA.
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Example : A taxpayer, who is an employee required to use his vehicle to earn income, disposes of a Class 10.1 vehicle during the year. The UCC from the previous year was $12,345.76 and the vehicle was disposed of for $10,593.98. The taxpayer still gets to claim $1,851.86, which is onehalf of the normal 30% CCA. The UCC – end of year will now be zero .
If a taxpayer ceases to be employed in a job where he/she is required to use a vehicle to earn employment income, then no CCA can be claimed in that year for a Class 10 or 10.1 vehicle.
The preparer must override the CCA amount (Line 8) to Zero. The client can still claim the prorated amount of other expenses, but not CCA.

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In some cases, the employer reimburses the employee for vehicle expenses incurred. If the reimbursement is reasonable and is NOT included as income on the employee's T4 slip, it does not have to be included in income and the employee should not claim vehicle expenses.
However, if the reimbursement is not reasonable or it is included on the employee's T4, the employee should claim vehicle expenses.
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If the reimbursement is not included in income on the T4, the employee must deduct it from vehicle expenses calculated on the T77A. If the reimbursement is included on the T4 slip and is therefore included in the employee's income, the employee does not have to deduct it from
Vehicle expense calculated on the T777A screen.
The employer must indicate on the T2200 how much the employee is reimbursed and the amount of the reimbursement that is included on the T4 slip.
The part of the T2200 shown below indicates that the employee received a flat monthly allowance of $100.00 ($1,200.00 for the year) that was not included on the T4 Slip. Thus the allowance must be deducted from vehicle expenses claimed by the employee.
T2200
Since the employee may be entitled to a HST/GST rebate (discussed later), the reimbursement must be split between the amount of expenses on which HST was paid and those that are Zerorated or HST exempt.
The section of T777A below shows the Total automobile expenses are $11,432.26 (including
CCA). Of that, $1,497.06 were for Zero-rated or GST/HST exempt expenses. The portion of the reimbursement that should be applied to the Zero-rated or GST/HST exempt is calculated as below.
Portion for Zero-rated or GST/HST exempt expenses
$ 1 , 497 .
06
$ 11 , 432 .
26

$ 1 , 200

$ 157 .
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The balance of $1,042.86 ($1,200.00 - $157.14 = $1,042.86) is applied to the HST Taxable expenses.

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When the vehicle expense are calculated, The T777 (Employer) and the percent allocation to that employer must be indicated on the bottom of the T777A#01-1. If not, the expenses will not be posted at all.
No expenses will be posted
To post the vehicle claim to the Employment Expenses Workchart , select the employer to which the expenses apply. If the expenses apply to only one employer or only one T777 was used for all employers, then 100% of the Allowable Expenses should be claimed for that employer or group.
In the example below, 100% of the allowable expenses will be posted to the T777 for employment with ABC Co.

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If a taxpayer leases a vehicle for the year, the full amount of the lease payments can generally be claimed. If the lease payments are over $800.00 (before HST)per month, special rules apply. If not, override the field and enter the total lease payments for the year.
If the taxpayer owns the vehicle, then any interest on the loan to purchase the vehicle can generally be claimed. If the interest amounts to more than $10.00 a day, special rules apply. If not, override the field and enter the total interest for the year
If the interest or lease payments are greater than the amounts indicated above, the preparer must expand at the interest or lease payments line and enter more detailed information about the lease or financing arrangements. Cantax will then calculate the allowable amounts and post them to the
T777A schedule.
The cost of parking can be claimed if the taxpayer was normally required to work away from his/her employer's place of business or in different places.
Employees on commission can deduct parking costs related to earning commission income.
The cost of parking at his/her employer's office, such as monthly or daily parking fees are not deductible. These are personal costs.
Meals can be claimed if the employer required the taxpayer to be away from the municipality of the employer’s location where the taxpayer normally works for at lease 12 hours.
Entertainment expenses may be claimed including tickets and entrance fees to an entertainment or sporting event, gratuities, cover charges, room rentals such as hospitality suites, and so on.
The maximum portion that can be claimed is 50% of the actual expense.
To make the claim, enter the total amount on the T777#01-1 form. CanTax will automatically calculate the 50% claim.
T777

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The cost of purchasing a computer, cell phone, fax machine or other such equipment cannot be claimed against employment income (including employees on commissions). Also CCA and
Interest related to the purchase cannot be deducted. However, the portion of the cost of leasing a computer, cell phone, fax machine, or other equipment can be deducted based on the amount that reasonably relates to earning income.
Taxpayers can also deduct the portion of airtime expenses for a cell phone that reasonably relates to earning income. However, he/she cannot deduct amounts paid to connect or license the cell phone.
Taxpayers in the forestry industry can deduct expenses for buying and operating a power saw including gas, oil and repairs. He/she can deduct the cost of a power saw in the year it was purchased. However, he/she must subtract from the purchase price of the new power saw the value of any trade-in or any amount received from the sale of any power saw during the year.
To make the claim the taxpayer must have a T2200 form signed by the employer.
To claim the power saw expenses, expand at Line 229 and enter the total directly on that screen.
Employment Expenses - Line 229
Traveling expenses incurred by a forestry worker in traveling from home to a camp are not deductible. However, where the employer does not set up a camp and the worker has to report for work at different sites each week, the expenses are deductible. If the worker reports to the same site for the season, the expenses are not deductible.

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
Musical Instruments Expenses

Artist's Employment Expenses

Tradesperson's Expenses

Apprentice Mechanic Tools Expenses
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A Taxpayer can deduct expenses paid that relate to a musical instrument if he/she was employed as a musician and was required, as a condition of employment, to provide a musical instrument.
Musical instrument expenses include any GST/HST paid on these expenses.
The amounts that can be deducted for your musical instrument are:
 maintenance costs,
 rental fees,
 insurance costs, and
 capital cost allowance for an instrument you owned.
The claim is made by entering the amount directly on the T777#01-1 form
The amount that can be claimed is limited to the least of:
 the expenses actually paid including GST/HST,

$1,000, or

20% of employment income from artistic activities.
Subtract from that the following amounts if they were deducted from income from an artistic activity:

Allowable musical instrument costs

Interest for a motor vehicle

Capital Cost Cllowance (CCA) for a motor vehicle.
The claim is made by entering the amount directly on the T777#01-1 form.

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Up to $500 of the cost of eligible new tools in excess of $1,065(for 2011) that a tradesperson acquires as an employee may be deductible. The employer must certify on a T2200 that these tools were required for use in his/her employment as a tradesperson. The claim is made on the
T777#01-2 form.
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To make the claim, expand at the "Tradesperson's tools expenses" line on the T777#01-2 and enter the information. Cantax will calculate the allowable claim and post it to the T777#01-2 form.
Taxpayer's can deduct an amount for new tools (including certain related equipment) purchased to use at work as an apprentice vehicle mechanic while registered in a provincial or territorial program leading to a license to repair self-propelled motorized vehicles.
The employer must certify on a T2200 that these tools were required for use in his/her employment.
To make the claim, expand at the "Apprentice mechanic tools expenses" line on the T777#01-2 and enter the information. Cantax will calculate the allowable claim and post it to the T777#01-2 form.
The taxpayer may be eligible for both claims.

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A Taxpayer (usually truckers) can deduct the cost of meals and lodging and claim a GST/HST rebate if he/she meets all of the following conditions: He/she
 worked for an employer whose principal business is the transport of goods and/or passengers.
 regularly traveled away from home base for 12 hours or more; and
 traveled in vehicles his/her employer uses to transport goods or passengers.
A taxpayer may also be able to deduct the cost of meals and lodging and claim the GST/HST rebate if he/she was a railway employee.
IF the employee is reimbursed for some or all of these expenses, the reimbursement must be subtracted from the claim.
Meals
To calculate meal expenses, use one of the following three methods:
1) The Detailed Method: The detailed method involves keeping a record book itemizing each expense. The taxpayer must also keep receipts to support the amount deducted.
2) The Simplified Method : The simplified method is based on a daily meal rate of $17.00 for each meal. Maximum $51.00 per day. The taxpayer must keep a detailed list of the trips taken.
3) Batching : When the taxpayer is part of a crew, as on a train, the employer may provide cooking facilities. If the taxpayer buys groceries and cooks meals, either alone or with others, each person can claim up to $34.00 for each day without receipts.
Under either the detailed or simplified method a taxpayer can deduct a maximum of three meals per day. (A day is considered to be a 24-hour period that begins at the departure time). The claim is also limited to one meal after every four hours from checkout time . Thus a taxpayer who is on the road for 28 hours can deduct the cost of 4 meals (3 for the first 24 hours and 1 for the next 4 hours).
Checkout Time is the time the taxpayer leaves his/her employer's place of business.
Maximum Claim for Meals (Not long haul drivers) - The amount that a taxpayer can deduct for meal expenses is limited to 50% of the claim
Meal and beverage expenses of long-haul truck drivers are deductible at a higher rate than the
50% permitted for other transportation employees. During eligible travel periods , meal and beverage expenses are deductible at 75% (2010) and 80% (2011).
An eligible travel period is a period during which the driver is away from his/her municipality or metropolitan area for at least 24 hours.

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CRA is generally prepared to allow a maximum of one meal after every four hours from the departure time to a maximum of three meals per day. The three-meal maximum is for amounts paid for breakfast, lunch and dinner while the transport employee was away from the municipality and the metropolitan area, if there is one, where the employer's relevant establishment is located. For the purpose of calculating the maximum number of meals allowed, a "day" is considered to be a twenty-four (24) hour period that begins at the departure time.
A deduction for meals only may also be allowed where a transport employee occasionally travels, as part of the employment, on journeys of shorter distance and duration not requiring him or her to stay away from home overnight. Where the shorter journey is scheduled for ten hours or less, the CCRA would expect the transport employee to eat breakfast and dinner meals at home.
Accordingly, only one meal per day, namely lunch, will be permitted in these circumstances.
Lodging and Showers
A Taxpayer can deduct lodging expenses. The costs of showers are also considered to be deductible as part of lodging expenses for transportation employees who may have slept in the cab of their trucks rather than at hotels. Receipts must be kept to support the claim.
Example: A Long Haul trucker makes 30 trips a year from St. John's, NL to Toronto, Ont. It took 6 days per trip with an average time away of 120 hours. He has 40 receipts showing
$459.23 lodging and showers. He also took 10 trips from St. John's to Halifax, NS. Those trips took 3 days with an average of 72 hours per trip. He has no lodging and shower receipts for those trips.
Form TL2
Part 2B must be completed for Long-Haul drivers
"Yes" must be selected to claim the HST rebate

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The simplified method is also available for transport employees traveling to the United States of
America for employment related duties. For meal expenses incurred in the United States, they are entitled, under the simplified method, to claim US$15 per meal to a maximum of US$50 per day. Claims made by transport employees traveling to the United States of America are also subject to the 50 per cent limitation.

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If a taxpayer deducted expenses from his/her income as an employee on line 229, he/she is eligible for a rebate of the GST/HST paid on these expenses if the employer is a GST/HST registrant.
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To claim this rebate go to form GST370 .
If the taxpayer claimed employment expenses on Form
T777 and/or Form TL2, the information from those forms will automatically transfer to Form
GST370, providing you answer the question " indicate the type of taxes you paid on eligible expenses " on the GST370 form. In Newfoundland that is generally HST only. However, some expenses may have be incurred in another province and only GST was paid on those expenses. In that case select GST/HST to calculate both rebates.
Page 4 of the T1

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GST/HST Rebate from the Previous Year – If the taxpayer received a GST/HST rebate in the previous year, some or all of it may have to be reported as income in the current year. If the taxpayer did not claim any CCA in the previous year the full amount of the rebate must be reported as income in the current year. The is reported on the top part of the GST370 from. It is then automatically posted to Line 104 of the T1.
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CCA claimed in the previous year – If a taxpayer claimed expenses on the T777 form in the previous year and part of the claim was for CCA on a vehicle, part of the GST/HST rebate must be used to reduce the UCC of the vehicle in the current year rather that be reported as income.
This is because the GST/HST was included in the total cost of the vehicle that was included as
Cost of additions.
The amount that should be included in income and the amount that reduces the UCC are calculated based on the amount of the claim for CCA compared to the amount for other expenses in the previous year.
For example, (see previous page) in the current year, the GST370 schedule shows that the taxpayer claimed $11,663.29 as eligible expenses other than CCA and $3,712.67 as CCA for a total claim of $15,375.96. The GST /HST Rebate is $1,768.92. This means that next year the taxpayer will have to include $1,341.80 as income and the UCC of the vehicle will have to be reduced by $427.12 .
Amount to include in income
11
15
,
,
663
375
.
.
29
96

1 , 768 .
92

$ 1 , 341 .
80
This amount should be entered on the top part of the
GST370 form in the following year.
Balance to reduce CCA $1,768.92 - 1,341.80 = $427.12
This amount is used to reduce the
UCC in the following year.
GST370 Form for following year
CCA form following year

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GST/HST Rebate on Dues - A taxpayer may be eligible for a rebate of the GST/HST paid on union dues. Not all dues are subject to GST/HST (check the receipt). To make the claim, expand at Line 212 and enter the union or association dues.
This amount will be posted to Line 212 and also to the GST-370 form.
GST370 Form
For NL taxpayers this box is usually checked
The HST paid will be refunded on Line 457.
T1 - Page 4
This refund must be reported as income in the following year.