Work Income and Deductions
Understand how employment income is reported, what expenses can be deducted, and how to reduce your taxable income through eligible claims
Getting Started with Employment Income & Deductions
For most Canadians, employment income forms the core of their financial picture. But knowing what qualifies as taxable income and what expenses you can claim can make a real difference at tax time. Whether you work from home, cover your own supplies, or use your vehicle for work, this guide will help you understand the rules and avoid missing valuable deductions.
What Counts as Employment Income?
Employment income includes more than just your regular salary or wages. It also covers bonuses, commissions, tips, and certain benefits provided by your employer. Everything reported on your T4 slip must be included in your return, so it's important to understand the full scope of what counts as income.
What are Employment Deductions ?
If you pay out of pocket for certain work-related costs, you may be eligible to deduct those expenses when you file your return. These deductions are not automatic. You need to meet specific conditions, have your employer complete the necessary forms, and keep documentation that supports your claim.
Common deductions include home office expenses, supplies, internet costs, professional dues, and vehicle use for work purposes. Each type of deduction comes with its own criteria, which we’ll walk through in this guide.
Why Understanding These Rules Matters
Without a good understanding of what expenses are deductible and how to claim them properly, you may end up overpaying in taxes. On the other hand, claiming ineligible expenses could create problems if your return is reviewed by the CRA. By learning the basics, you can reduce your tax burden while staying compliant with the rules.
Whether you work in an office, from home, or out on the road, understanding how to manage employment income and deductions is essential for getting the most from your return.
The benefits of understanding employment income and deductions
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Reduce your taxable income by claiming eligible expenses that directly relate to earning your income
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Recover out-of-pocket job-related costs such as internet, supplies, or travel
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Avoid errors by using the correct forms and only claiming what is permitted
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Maximize your refund by taking advantage of every available deduction
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Stay organized with documentation and employer sign-off for eligible claims
Understanding Employment Income & Work-Related Deductions
Employment income includes more than just your salary. It’s important to know what counts as income and which job-related costs you can claim to lower your taxes. The articles below explain each part in simple terms:
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Understand employment income and what can be deducted: Learn what types of income you need to report and what common work-related costs can be claimed to reduce your taxable income.
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How to claim employment expenses using the T777 or TP-59-V: Step-by-step guidance on filling out the forms needed to claim expenses like a home office, phone, or internet for work.
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Which employment expenses are eligible: See which job-related costs—like laptops, travel, or supplies—you may be able to claim on your return.
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Understanding Capital Cost Allowance (CCA) and Undepreciated Capital Cost (UCC): Find out how to claim the cost of tools, equipment, or other items you use for work that lose value over time.
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Claiming union dues and professional fees: Learn how to report payments made to unions or professional associations, and what documents you’ll need to support your claim.
- Glossary: An A–Z guide to essential tax planning terminology for informed financial strategies.