T777(Page 1-3) - fill out and auto calculate/complete form online

Canada Revenue
Agency

Agence du revenu
du Canada

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.

Expenses

Accounting and legal fees

8862

Advertising and promotion

8520

Allowable motor vehicle expenses (see chart for line 3 below)

9281

Food, beverages, and entertainment expenses

x 50% =

8523

Lodging

9200

Parking

8910

Office supplies (postage, stationery, ink cartridge, etc.)

8810

Other expenses (employment use of a cell phone, long distance calls for employment purposes, etc.)

(specify):

9270

Tradesperson's tools expenses

(maximum $1,000)

1770

Apprentice mechanic tools expenses

9131

Labour mobility deduction (see chart for line 11 on page 2)

(maximum $4,000)

1771

Musical instrument expenses

1776

Capital cost allowance for musical instruments (see Part A on page 4)

1777

Artists' employment expenses

9973

Add lines 1 to 14.

Work-space-in-the-home expenses (see chart for line 16 on page 3)

9945

Line 15 plus line 16

Enter this amount on line 22900 of your return.

Total expenses

9368

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.

Enter the total number of kilometres you drove in the tax year.

Line 18 divided by line 19

Enter the motor vehicle expenses you paid for:

Fuel (such as gasoline, propane, and oil) and electricity

Maintenance and repairs

Insurance

Licence and registration

Capital cost allowance (see Parts A and B on pages 4 and 5)

Interest expense

Leasing costs

Other expenses (specify):

Add lines 21 to 28.

►

Line 20 multiplied by line 29

Employment-use portion

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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).

–

Line 30 minus line 31

Enter this amount on line 3 of page 1.

Allowable motor vehicle expenses

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

Transportation expenses (one round trip per eligible temporary relocation by

the taxpayer between the ordinary residence and the temporary lodging)

Meal expenses incurred by the taxpayer for meals consumed during the

round trip between the ordinary residence and the temporary lodging

Temporary lodging expenses ⁽²⁾

Total eligible temporary

Add lines 33 to 36.

relocation expenses

►

Employment income earned as an
eligible tradesperson in the year at

the temporary work location

x 50%

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)

►

–

Unused temporary relocation expenses carried

Line 37 minus line 39

forward to the following year ⁽³⁾

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)

(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
Expenses.

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Line 16 – Calculation of work-space-in-the-home expenses

Electricity, heat, water, home Internet access fees

Maintenance (cleaning supplies, light bulbs, etc.)

Home insurance (commission employees only)

Property taxes (commission employees only)

Other expenses (rent, etc.) (specify):

Add lines 42 to 46.

Total employment-use amount (see example below) ⁽⁴⁾

Amount carried forward from the previous year

Line 48 plus line 49

►

Enter your employment income.

Enter any amounts from line 15 on page 1 and lines 20700 and 21200

of your return that relate to your employment income.

–

Line 51 minus line 52 (if negative, enter "0")

►

–

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

Line 50 minus line 53

Work-space-in-the-home expenses

(if negative, enter "0")

available to use in future years

(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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