207 – Employment expenses and deductions

If the employment you held in 2017 entitles you to a deduction for certain expenses or an employment-related deduction, enter the amount to be deducted on line 207 and, in box 206, enter the corresponding number from the list below. If you are claiming more than one type of expense or deduction, enter the total on line 207 and “22” in box 206.

01 Expenses of a forestry workerExpenses of a forestry worker
02 Expenses of an employee of a transport business or of an employee whose duties include transporting goodsExpenses of an employee of a transport business or of an employee whose duties include transporting goods
03 Expenses of a salaried musicianExpenses of a salaried musician
04 Residence deduction for a member of the clergy or a religious orderResidence deduction for a member of the clergy or a religious order
05 Expenses of an employee who earns commissionsExpenses of an employee who earns commissions
06 Deduction for the purchase of toolsDeduction for the purchase of tools
07 Mandatory expenses of an employeeMandatory expenses of an employee
08 Deduction for professional liability insuranceDeduction for professional liability insurance
09 Deduction for legal feesDeduction for legal fees
12 Deduction for the repayment of salary, wages or wage loss replacement benefitsDeduction for the repayment of a salary, wages or wage loss replacement benefits
13 Other employment expenses or deductionsOther employment expenses or deductions

If you are self-employed, see the instructions for line 164.

You can deduct certain employment expenses if you are not deducting them elsewhere in your return, they were not reimbursed and they do not entitle you to a reimbursement.

Most employees cannot deduct employment expenses. For example, you cannot deduct expenses for travel between your home and your employer's place of business, expenses for parking at your employer's place of business, or other expenses such as clothing.

For more information about the expenses that can be deducted and the requirements that must be met in order to deduct them, consult the guide Employment Expenses (IN-118-V).

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