T777 Tax Form: Statement of Employment Expenses

Who has to complete a T777 tax form?

The form, Statement of Employment Expenses, is meant for certain commission employees, certain salaried employees and some employees who work from home. In some cases, railway and other transportation employees, employees working in forestry operations, employed artists, or employed tradespersons can claim employment expenses as well. 

Under what conditions can employees use it?

In general, you have to pay for those expenses as a condition of employment and not be reimbursed. If you work from home, you have to use the space only for your work. In all cases, your employer must provide you with a completed T2200 form which should indicate which expenses you were required to pay. 

Are there other advantages?

Yes. You may be eligible for the Employee GST/HST Rebate. If the expenses you are claiming included the GST or the HST, and your employer is registered for GST/HST, complete the GST370 tax form and claim the rebate on line 457 of your return.  

For more detailed information about eligibility, consult CRA Guide T4044, Employment Expenses. Please click here to view the form.