 |
Canada Revenue Agency |
Agence du revenu du Canada |
Statement of Employment Expenses | Protected B when completed | |||||||||||||||||
| 使用此表格计算您的所得税和福利申报表或加拿大非居民和认定居民的所得税和福利申报表 第22900行的总就业费用。 |
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| 有关如何填写此表格的信息，包括员工的资本成本津贴（折旧）时间表，请参阅T4044指南， 雇佣费用。请在纳税申报单上附上此表格的副本。 |
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| 费用 | |||||||||||||||||||||
| 会计及法律费用 | 8862 | 1 | |||||||||||||||||||
| 广告及推广 | 8520 | + | 2 | ||||||||||||||||||
| 允许机动车辆费用（参见第2页第3行的图表） | 9281 | + | 3 | ||||||||||||||||||
| 食品，饮料和娱乐开支 | ×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 $500) | 1770 | + | 9 | |||||||||||||||||
| Apprentice mechanic tools expenses | 9131 | + | 10 | ||||||||||||||||||
| Labour mobility deduction (see chart for line 11 on page 2) | (maximum $4000) | 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. | Subtotal | = | 15 | ||||||||||||||||||
| Work-space-in-the-home expenses (see chart for line 16 on page 3) | 9945 | + | 16 | ||||||||||||||||||
| 行15减去行16 | |||||||||||||||||||||
| Enter this amount on line 22900 of your return. | 总费用 | 9368 | = | 17 | |||||||||||||||||
| Line 3 – Calculation of allowable motor vehicle expenses | |||||||||||||||||||||
| Enter the year, make, and model of the motor vehicle used to earn | |||||||||||||||||||||
| 和型号。 | |||||||||||||||||||||
| 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 | ||||||||||||||||||||
| 保养和维修 | + | 22 | |||||||||||||||||||
| 保险 | + | 23 | |||||||||||||||||||
| 牌照及登记 | + | 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. | 小计 | = | ► | x | 29 | ||||||||||||||||
| Line 29 multiplied by line 20 | Employment-use portion | = | 30 | ||||||||||||||||||
| T777（22） | (Ce formulaire est disponible en français.) | Page 1 of 5 |  |
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| Protected B when completed | |||||||||||||||||||||
| 第3行 – 计算允许的机动车费用（续） | |||||||||||||||||||||
| 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 |
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| used to calculate your leasing costs on line 27. | – | 31 | |||||||||||||||||||
| Line 30 minus line 31 | |||||||||||||||||||||
| Enter this amount on line 3 on page 1. | Allowable motor vehicle expenses | = | 32 | ||||||||||||||||||
| Line 11 – Calculation of labour mobility deduction for an eligible tradesperson | |||||||||||||||||||||
| Eligible temporary relocation expenses | |||||||||||||||||||||
| The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses. Before completing this section, read the “Labour mobility deduction” section in Guide T4044, Employment Expenses to help you determine if you are eligible to claim this deduction. |
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| Complete lines 33 to 40 for each eligible temporary relocation. Include expenses incurred in the year or in the first 31 days of the following year. |
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| Eligible temporary relocation expenses carried forward from the previous | |||||||||||||||||||||
| year (1) | 33 | ||||||||||||||||||||
| Transportation expenses (one round trip per eligible temporary relocation by the taxpayer between the ordinary residence and the |
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| 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 |
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| location | x 50% | = | 38 | ||||||||||||||||||
| Temporary relocation expenses available for deduction in the year. | |||||||||||||||||||||
| Enter whichever is less: amount from line 37 or line 38. | ► | – | 39 | ||||||||||||||||||
| Unused temporary relocation expenses | |||||||||||||||||||||
| Line 37 minus line 39 | carried-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 temporary relocation. You can claim a |
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| maximum of $4000 for the year. Enter this | Total labour mobility | ||||||||||||||||||||
| amount on line 11 of page 1. | deduction for the year | 41 | |||||||||||||||||||
| (1) | An eligible temporary relocation expense does not include: | ||||||||||||||||||||
| • | an expense you have already deducted from income for any taxation year (such as the moving expenses deduction) | ||||||||||||||||||||
| • | a labour mobility deduction that could have been deducted in a previous year | ||||||||||||||||||||
| • | an expense for which you are or were entitled to receive a reimbursement, allowance, or any other form of assistance | ||||||||||||||||||||
| • | when calculating your deduction for 2022, the eligible temporary relocation expenses you can claim from 2021 are limited to 50% of the employment income from that relocation earned in 2022 |
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| (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. |
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| (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 Expenses. |
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| T777（22） | Page 2 of 5 | ||||||||||||||||||||
| 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. | 小计 | = | 47 | ||||||||||||||||||
| Total employment-use amount (see example below) (4) | 48 | ||||||||||||||||||||
| Amount carried forward from previous year | + | 49 | |||||||||||||||||||
| Line 48 plus line 49 | Subtotal | ► | = | 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 this income. | – | 52 | |||||||||||||||||||
| Line 51 minus line 52 (if negative, enter "0") | Subtotal | = | ► | – | 53 | ||||||||||||||||
| Enter whichever is less: | |||||||||||||||||||||
| amount from 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 will enter $2,400 on line 42, $12,000 on line 46, and the subtotal of $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 the subtotal amount of $14,400 from line 47: ($2,400 + $12,000) x 2.9% = $417.60. You will enter $417.60 on line 48. |
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| T777（22） | Page 3 of 5 | ||||||||||||||||||||