5. Expenses of an Employee Who Earns Commissions (Line 207)

If, in 2017, you sold property or negotiated contracts for your employer, the amount you deduct for certain employment expenses cannot exceed the amount of commissions you received for this employment (box M of your RL-1 slip).

However, the deduction of the following expenses is not limited to the amount of your commissions:

  • office rent, certain expenses incurred to maintain an office in your home, supplies used in the course of employment duties, wages paid to an assistant, capital cost allowance for your automobile, and interest paid on a loan taken out to purchase your automobile; 
  • motor vehicle expenses and travel expenses (expenses for meals, lodging and transportation). However, the deduction for these expenses is limited to the amount of your commissions if you deduct expenses other than those listed in the previous point.

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

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