7. Mandatory Expenses of an Employee (Line 207) You can deduct certain expenses if you were required to pay them under the terms of your employment contract. If you are an employee who earns commissions, see point 5. Forms to enclose General Employment Conditions (TP-64.3-V) Employment Expenses of Salaried Employees and Employees Who Earn Commissions (TP-59-V) or a detailed statement of your expenses