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Statement of Employment Expenses Protected B when completed
Use this form to calculate your total employment expenses on line 22900 of your 2023 Income Tax and Benefit Return or
2023 Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada.
For information on how to complete this form, including the capital cost allowance (depreciation) schedule for employees, see
Guide T4044, Employment Expenses. Attach a copy of this form to your paper return.
  Accounting and legal fees 8862  1
  Advertising and promotion 8520 +  2
  Allowable motor vehicle expenses (see chart for line 3 below) 9281 +  3
  Food, beverages, and entertainment expenses   x 50% = 8523 +  4
  Lodging 9200 +  5
  Parking 8910 +  6
  Office supplies (postage, stationery, ink cartridge, etc.) 8810 +  7
  Other expenses (employment use of a cell phone, long distance calls for employment purposes, etc.)
  (specify): 9270 +  8
  Tradesperson's tools expenses (maximum $1,000) 1770 +  9
  Apprentice mechanic tools expenses 9131 +  10
  Labour mobility deduction (see chart for line 11 on page 2) (maximum $4,000) 1771 +  11
  Musical instrument expenses 1776 +  12
  Capital cost allowance for musical instruments (see Part A on page 4) 1777 +  13
  Artists' employment expenses 9973 +  14
  Add lines 1 to 14.     =  15
  Work-space-in-the-home expenses (see chart for line 16 on page 3) 9945 +  16
  Line 15 plus line 16    
  Enter this amount on line 22900 of your return. Total expenses  9368 =  17
  Line 3 – Calculation of allowable motor vehicle expenses
  Enter the year, make, and model of the motor vehicle used to earn
  employment income.    
  Enter the number of kilometres you drove in the tax year to earn employment income.    18
  Enter the total number of kilometres you drove in the tax year.   ÷  19
  Line 18 divided by line 19   =  20
  Enter the motor vehicle expenses you paid for:
  Fuel (such as gasoline, propane, and oil) and electricity    21
  Maintenance and repairs   +  22
  Insurance   +  23
  Licence and registration   +  24
  Capital cost allowance (see Parts A and B on pages 4 and 5)   +  25
  Interest expense   +  26
  Leasing costs   +  27
  Other expenses (specify):   +  28
  Add lines 21 to 28.     =  29
  Line 20 multiplied by line 29 Employment-use portion   =  30
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Protected B when completed
  Line 3 – Calculation of allowable motor vehicle expenses (continued)
  Enter the total of all rebates, motor vehicle allowances, and reimbursements for motor vehicle
expenses you received that are not included in income (do not include any repayments you
  used to calculate your leasing costs on line 27 of the previous page).    31
  Line 30 minus line 31    
  Enter this amount on line 3 of page 1. Allowable motor vehicle expenses   =  32
  Line 11 – Calculation of labour mobility deduction for an eligible tradesperson
  The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry a
deduction for certain temporary relocation expenses. Before completing this section, see "Labour mobility deduction"
in Guide T4044, Employment Expenses, to help you determine if you are eligible to claim this deduction.
  Complete lines 33 to 40 below for each eligible temporary relocation. Include expenses incurred in the year or in the
first 31 days of the following year.
  Eligible temporary relocation expenses (1)
  Eligible temporary relocation expenses carried forward from
  the previous year    33
  Transportation expenses (one round trip per eligible temporary relocation by
  the taxpayer between the ordinary residence and the temporary lodging)   +  34
  Meal expenses incurred by the taxpayer for meals consumed during the
  round trip between the ordinary residence and the temporary lodging   +  35
  Temporary lodging expenses (2)   +  36
  Total eligible temporary  
  Add lines 33 to 36. relocation expenses   =  37
  Employment income earned as an
eligible tradesperson in the year at
  the temporary work location   x 50%   =  38
  Temporary relocation expenses available for deduction in the year
  Enter whichever amount is less:
line 37, line 38 or the amount you are claiming
  for this eligible temporary relocation. (maximum $4,000)    39
  Unused temporary relocation expenses carried  
  Line 37 minus line 39 forward to the following year (3)   =  40
  Enter the amount from line 39. If you have multiple eligible temporary
relocations in the year, add the amount from line 39 for each eligible
Total labour mobility
deduction for the year
  temporary relocation. Enter this amount on line 11 of page 1. (maximum $4,000)    41
(1) An eligible temporary relocation expense does not include:
  an expense that you have already deducted from income for any tax year (such as the moving expenses deduction)
  a labour mobility deduction that could have been deducted in a previous year
  an expense that you are or were entitled to receive a reimbursement, allowance, or any other form of assistance for
  When calculating your deduction for 2023, the eligible temporary relocation expenses you can claim that you can claim for 2022 are
limited to 50% of the employment income from that relocation earned in 2023.
(2) Temporary lodging is an eligible temporary relocation expense if, throughout the period of the taxpayer’s temporary
relocation, the taxpayer maintains their ordinary residence as their principal place of residence and the ordinary residence
remains available for the taxpayer’s occupancy and is not rented to any other person.
(3) You can carry forward your unused temporary relocation expenses from line 40 and deduct them from employment income
earned at the same temporary work location in the following year. For more information, see Guide T4044, Employment
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Protected B when completed
  Line 16 – Calculation of work-space-in-the-home expenses
  Electricity, heat, water, home Internet access fees    42
  Maintenance (cleaning supplies, light bulbs, etc.)   +  43
  Home insurance (commission employees only)   +  44
  Property taxes (commission employees only)   +  45
  Other expenses (rent, etc.) (specify):   +  46
  Add lines 42 to 46.     =  47
  Total employment-use amount (see example below) (4)    48
  Amount carried forward from the previous year   +  49
  Line 48 plus line 49     =  50
  Enter your employment income.    51
  Enter any amounts from line 15 on page 1 and lines 20700 and 21200    
  of your return that relate to your employment income.    52
  Line 51 minus line 52 (if negative, enter "0")     =  53
  Enter whichever amount is less:
  line 50 or line 53. Work-space-in-the-home    
  Enter this amount on line 16 of page 1. expenses    54
  Line 50 minus line 53 Work-space-in-the-home expenses    
  (if negative, enter "0") available to use in future years   =  55
  (4) You must calculate your employment-use amount.
  Example of how to calculate your employment-use amount (line 48)  
  You are a salaried employee who worked from home using your dining room table. The dining room represents 12% of the
total square footage of your house and is used for work for 40 hours out of a total 168 hours in the week.

You paid $2,400 for electricity, heat, water and Internet, and $12,000 for rent. You enter $2,400 on line 42, $12,000
on line 46, and $14,400 on line 47.

To determine your employment-use amount, you must first calculate your employment-use percentage as follows:
(40 hours ÷ 168 hours) x 12% = 2.9%

Your employment-use amount is $14,400 from line 47:
($2,400 + $12,000) x 2.9% = $417.60

Enter $417.60 on line 48
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