Employment Expenses

Employment-expense terms for work-related costs that may be deductible on a Canadian return.

This subsection covers work-related deduction language that can matter when employment or work-use costs are part of the filing picture.

What Belongs Here

Use this subsection when the question is about an employment-related cost that may affect income on the return rather than a credit that reduces tax payable later.

Best Starting Pages

Practical Reader Path

  • Start with Home Office Expenses if the issue is claiming workspace costs.
  • Start with Union Dues if the question is about required work-related dues.
  • Compare with Personal Credits if the real question is whether a claim lowers income or lowers tax payable.

In this section

  • Home Office Expenses
    Home office expenses have different Canadian tax treatment for employees and self-employed taxpayers.
  • Union Dues
    Union dues are a specific deduction-type amount with tax treatment that differs from ordinary personal spending.
Revised on Friday, April 24, 2026