Clear Data

Protected B when completed

Statement of Employment Expenses

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.

Expenses
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 × 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

T777 E (23) (Ce formulaire est disponible en français.) Page 1 of 5

 Clear Data
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
relocation expenses ◄
Add lines 33 to 36. = 37
Employment income earned as an
eligible tradesperson in the year at
the temporary work location × 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 Total labour mobility
relocations in the year, add the amount from line 39 for each eligible 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 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
Expenses.

T777 E (23) Page 2 of 5

 Clear Data
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) × 12% = 2.9%
Your employment-use amount is $14,400 from line 47:
($2,400 + $12,000) × 2.9% = $417.60
Enter $417.60 on line 48.

T777 E (23) Page 3 of 5

 Clear Data
Protected B when completed
Capital cost allowance (depreciation) schedule for employees
Part A – Classes 8, 10, 54, and 55
1 2 3 4 5 6 7 8 9 10 11 12 13
Class Undepreciated Cost of Cost of Proceeds of UCC after Proceeds of UCC Adjustment for Base CCA CCA for UCC at
number capital cost additions additions from dispositions additions and dispositions adjustment for current-year amount rate the year the end of
(5) (UCC) in the year column 3 that in the year dispositions available current-year additions for CCA (%) (column 10 the year
at the start are accelerated (column 2 to reduce additions of subject to (column 6 multiplied by (column 6
of the year investment plus additions of AIIP and ZEV half-year rule plus column 11 minus
(6) incentive column 3 AIIP and ZEV (column 4 (column 3 column 8 or lower column 12)
property minus (column 5 minus minus minus amount)
(AIIP) or column 5) minus column 7 column 4 column 9)
zero-emission column 3 multiplied by minus
vehicle (ZEV) plus relevant factor) column 5
in service column 4) (if negative, divided by 2)
before 2024 (if negative, enter "0") (if negative,
(7)
enter "0") (8) enter "0")
8 20%
10 30%
54 30%
55 40%

(5) Class 8 includes musical instruments. Class 10 includes all vehicles that meet the definition of a motor vehicle, except for a passenger vehicle included in
Class 10.1 (see Part B). In this chart, ZEV represents zero-emission vehicles and zero-emission passenger vehicles. A ZEV is a motor vehicle included in Class 54
or 55 that you acquired after March 18, 2019, and became available for use before 2028. A used ZEV acquired after March 1, 2020, that became available for use
before 2028 is included in Class 54 or 55. An AIIP is certain property (other than ZEV) that you acquired after November 20, 2018, and became available for use
before 2028. See Regulation 1104(4) for the definition of accelerated investment incentive property that may apply to certain additions. For more information, see
Guide T4044.
(6) This amount must be reduced by the portion of any goods and services tax/harmonized sales tax (GST/HST) rebate received in the year that relates to CCA on
the vehicle or musical instrument.
(7) Columns 4, 7, and 8 apply only to AIIPs and ZEVs that become available for use in the year.
(8) The relevant factors for properties available for use before 2024 are 2 1/3 (class 54) and 1 1/2 (class 55) for ZEVs, and 0.5 for the remaining AIIPs.

T777 E (23) Page 4 of 5

 Clear Data
Protected B when completed
Capital cost allowance (depreciation) schedule for employees (continued)
For information on this schedule and details about Class 10.1 limits, see Guide T4044, Employment Expenses.
For information about accelerated investment incentive, go to canada.ca/taxes-accelerated-investment-income.

Part B – Class 10.1

List each passenger vehicle on a separate line.

1 2 3 4 5 6 7 8
Date Cost of Class Undepreciated Cost of Proceeds of Base amount CCA CCA UCC at the
acquired vehicle number capital cost additions dispositions for CCA rate for the year end of the year
(yyyy-mm-dd) (UCC) in the year in the year (10) % (column 5 (column 2
at the start of multiplied by or column 3
the year column 6 or minus
(9) lower amount) column 7)
(11)

10.1 30%
10.1 30%
10.1 30%
Total

(9) Reduce this amount by the portion of any GST/HST rebate received in the year that relates to CCA on the vehicle.
(10) If you owned the vehicle in the previous year and still owned it at the end of the current year, enter the amount from
column 2 in column 5.
If the vehicle is not an AIIP and you bought the vehicle in the current year and still owned it at the end of the current year,
enter 1/2 of the amount from column 3 in column 5.
If the vehicle is an AIIP and you bought the vehicle in the current year and still owned it at the end of the current year,
enter 3/2 of the amount from column 3 in column 5.
If you sold the vehicle in the current year and owned the vehicle at the end of the previous year, enter 1/2 of the amount
from column 2 in column 5.
If you bought and sold a Class 10.1 vehicle in the current year, enter "0" in column 5.
(11) Recapture and terminal loss rules do not apply. Enter "0" in column 8 for the year that you sold or traded a
Class 10.1 vehicle.
See the privacy notice on your return.

T777 E (23) Page 5 of 5