Deduction for Employees Who Earn Commissions

If you are an employee who sells property or negotiates contracts for your employer, you can claim a deduction for certain expenses that you incurred to earn income, provided you meet the following conditions:

  • You are required under your employment contract to pay your own expenses. 
  • You are required to carry out some or all of your duties away from your employer's place of business.
  • You are remunerated in whole or in part through commissions or similar amounts based on the sales you make or the contracts you negotiate for your employer.
  • The expenses were not reimbursed to you and do not entitle you to a reimbursement.

Many types of expenses can be claimed by an employee who earns commissions. However, as some expenses are subject to restrictions, it may be to your advantage to claim the deductions as an employee required to pay certain expenses.

QST rebate
If you deduct such expenses from your employment income, you may be entitled to a QST rebate.

For more information, see point 5 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.

Statement of commissions and expenses for source deductions

You can ask your employer to take into account expenses related to your commissions when calculating your source deductions of income tax. To do so, complete form TP-1015.R.13.1-V, Statement of Commissions and Expenses for Source Deduction Purposes.

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