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Some costs of employment are deductible

May 13, 2013 at 10:28 AM

Supplies

CRA notes that an employee can deduct the cost of supplies paid if the employee meets all of the following conditions:

  • Under your contract of employment, you had to provide and pay for the supplies.
  • You used the supplies directly in your work.
  • Your employer has not repaid and will not repay you for these expenses.
  • You keep with your records a copy of Form T2200, Declaration of Conditions of Employment, which has been completed and signed by your employer.

                        Supplies are only materials used directly in your work, and for no other purpose.

Supplies include items such as stationery, stamps, toner, ink cartridges, street maps, and directories.  Supplies do not include items such as briefcases or calculators.