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Employment Expense Checklist

If you receive commission based pay you may be eligible for additional deductions. Download your Employment Expense Checklist here.

Calculation of Motor Vehicle Expenses

Year, make and model of your vehicle

Total kilometres you drove in the taxation year

Kilometres you drove in the taxation year to earn employment income

Rebates, allowances and repayments you received that are not included in income

Fuel (gasoline, propane, oil)

Maintenance and repairs


Licence and registration

Year, make and model of your vehicle

Other (CAA fees, 407 ETR charges)


Cost of vehicle (if owned)

  • Total purchase price

  • Purchase date of vehicle​

Available Interest Expense for Passenger Vehicles (if financed)

  • Total interest paid in the year

  • Date interest payments (start date)


Eligible Leasing Costs for Passenger Vehicles (if leased)

  • Lease commencement date

  • Lease termination date

  • Total lease charges paid in current year

  • Total lease payments deducted in previous years

  • Manufacturer's list price

Other Employment Expenses

  • Accounting and legal fees

  • Advertising and promotion

  • Entertainment

  • Food and beverages

  • Lodging

  • Parking

  • Supplies (postage, stationery, other)

  • Tradesperson's tools expenses (*only tools purchases totalling over $1,095 apply)

  • Apprentice mechanic tools expenses

  • Musical instrument costs

  • Artists' employment expenses

  • Legal expenses to collect or establish a right to salary or wages

  • Salary or wages paid back to your employer

  • Power saw employee expenses

Home Office

  • Total area or rooms in the home

  • Area or number of rooms of the work space

  • Electricity, heat, and water

  • Maintenance

  • Insurance (commission employees only)

  • Property taxes (commission employees only)

  • Other

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