T1 Guide: Line 22900 - Other employment expenses

Entering this Amount (from Forms):

Entering Other employment expenses (Line 22900)

Other employment expenses are calculated on Form EMPL.
  1. Enter amounts such as T4 Box 77, Workers' compensation benefits repaid, and T4PS Box 36, Profit-sharing amounts forfeited, in the T-slips entry screen.

    Using the T-slips entry screen.

  2. If you are a transport employee, including long-haul truckers: enter Meals and lodging expenses on Form TL2, Claim for Meals and Lodging Expenses. Then complete the table at the end of Form EMPL (see Sales tax paid on meals and lodging, below).

    Note that your employer has to complete part of form TL2.

  3. Complete Form T777 - Statement of Employment Expenses. Salaried and commission employees (including artists, musicians, apprentice vehicle mechanics and salaried tradespersons) claim most employment expenses on this form. For details on completing this form, see T777 - Statement of Employment Expenses.
  4. Complete Form EMPL if you have any of these expenses:
    1. Legal fees to collect wages: deduct legal fees you paid to collect or establish a right to salary or wages. However, you have to reduce your claim by any amount awarded to you, or any reimbursement you received for your legal expenses.

      If you already entered these legal fees on Form T777, Statement of Employment Expenses, do not enter them again on this worksheet.

    2. Repayment of salary or wages: enter repaid wages (that were not reported on a T-slip) directly on Form EMPL. You can deduct salary or wages you included in income for 2023 or a previous year if you repaid them in 2023. This includes amounts you repaid for a period when you were entitled to receive wage loss replacement benefits. However, you cannot deduct more than the income you received when you did not perform the duties of your employment.

      Amounts repaid to your employer for workers' compensation benefits should be reported in box 77 of your T4 slip, and so will appear on Form EMPL automatically when you enter your T-slip information.

    3. Power saw employee expenses: Enter eligible expenses relating to your power saw directly on Form EMPL. You can deduct expenses for running a chain saw if you had to pay for them under your contract and if your employer will not be reimbursing you. Also, you have to meet both of the following conditions:
      • you work in forestry operations; and
      • you use the saw to earn your employment income.

      For more details, see the CRA Information Circular 74-6, Power Saw Expenses, and the guide called Employment Expenses.

    4. Sales tax paid on meals and lodging (transport employees): If you are a transport employee and completed Form TL2, Transport Employees Expenses, use this section of Form EMPL to divide your meals and lodging expenses into the regions where you incurred the expenses. TurboTax calculates the amount eligible for GST/HST rebate and enters it on Form GST 370 Employee and Partner GST/HST Rebate.
TurboTax calculates Other employment expenses on Form EMPL and transfers the total claim to line 22900 of the T1 General.

Entering this Amount (from Interview):

Entering employment expenses (interview)

Enter employment expenses on a series of screens in the Income section of the interview.

  1. Click DEDUCTIONS & CREDITS in the left-side menu.
  2. Click Continue until you reach the Employment Deductions screen.
  3. On the Employment Expenses Profile screen, select all the checkboxes that apply.
  4. Follow the instructions and enter the requested information on each screen. If you are eligible for a rebate of GST/HST, select Yes at the top of the first Other Employment Expenses screen.
    1. Employment-related driving
    2. Capital cost allowance as an employment expense
    3. Business use of home expenses
    Unless otherwise stated, enter your total expense for the year for an item. TurboTax calculates the employment portion of the expense for you. If you need more information when you're on a specific screen, click Help.

If you received rebates, allowances or reimbursements for automotive expenses that have not been included in income, enter these amounts on the Allowable Motor Vehicle Expenses step.

If you received rebates, allowances, or reimbursements for other expenses (not motor vehicle) that are not included in income, enter the net cost of those expenses in the Employment expenses section of the interview.

Claiming GST/HST rebate

Related concepts
Other Employment Income and Expenses Worksheet
FAQs about Other Employment Income and Expenses
Related information
T777 - Statement of employment expenses (includes artists, musicians, forestry workers, transport employees, and apprentice vehicle mechanics)