Employment Expenses
IN-118-V
Note
On December 3, 2018, the Minister of Finance of Québec announced changes to the calculation of capital cost allowance in respect of property acquired after November 20, 2018. For more information, see IN-191-V, Capital Cost Allowance in Respect of Property Acquired After November 20, 2018.
This guide is intended for you if you are an employee, and your duties and employment conditions require you to incur various expenses to earn employment income.