If you are a salaried musician, you can claim a deduction for certain expenses related to the use of a musical instrument, provided you meet the following conditions:

• Your employment contract stipulates that you are required to supply a musical intrument and to pay the expenses related to its use.
• The expenses are not reimbursed to you and do not entitle you to a reimbursement.
• You have not claimed a deduction for the the same expenses as a self-employed musician.

If you have expenses other than those related to a musical instrument, click Employee Required to Pay Certain Expenses.

For more information, see point 3 in the instructions for line 207 in the guide to the income tax return (TP-1.G-V) or refer to guide IN-118-V, Employment Expenses.