Protected B when completed
Statement of Employment Expenses
For information on how to complete this form and the Capital cost allowance (depreciation) schedule for employees,
see Guide T4044, Employment Expenses. Include a copy of this form with your return.
Expenses
8862 1
Accounting and legal fees
8520 2
Advertising and promotion
+
9281 3
Allowable motor vehicle expenses (from line 30 below)
+
8523 4
Food, beverages, and entertainment expenses
×
50%
=
+
9200 5
Lodging
+
8910 6
Parking
+
8810 7
Office supplies (postage, stationery, ink cartridge, etc.)
+
9270 8
Other expenses (employment use of a cell phone, long distance calls for employment purposes, etc.)
Specify:
+
1770 9
Tradesperson's tools expenses
(maximum $500)
+
9131 10
Apprentice mechanic tools expenses
+
1776 11
Musical instrument expenses
+
1777 12
Capital cost allowance (CCA) for musical instruments (see Part A of this form)
+
9973 13
Artists' employment expenses
+
14
SubtotalAdd lines 1 to 13.
=
9945 15
Work-space-in-the-home expenses
Enter whichever is less: the amount from line 39 or line 42.
+
9368 16
Total expenses
Line 14 plus line 15.
Enter this amount on line 22900 of your return.
=
Calculation of allowable motor vehicle expenses
Enter the year, make and model of motor vehicle used to earn employment income.
17
Enter the number of kilometres you drove in the tax year to earn employment income.
18
Enter the total number of kilometres you drove in the tax year.
Enter the motor vehicle expenses you paid for:
19
Fuel (gasoline, propane, oil)
20
Maintenance and repairs
+
21
Insurance
+
22
Licence and registration
+
23
Capital cost allowance (see Parts A and B of this form)
+
24
Interest
+
25
Leasing
+
26
Other expenses. Specify:
+
27
SubtotalAdd lines 19 to 26.
=
28
Employment-use portion
(
amount from line 17
amount from line 18
)
× amount from line 27 =
29
Enter the total of all rebates, motor vehicle allowances, and reimbursements for motor vehicle
expenses you received that are not included in income. Do not include any repayments you used
to calculate your leasing costs on line 25.
30
Allowable motor vehicle expenses
Line 28 minus line 29
Enter this amount on line 3 above.
=
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Protected B when completed
Calculation of work-space-in-the-home expenses
31
Electricity, heat, water, home Internet access fees
32
Maintenance (cleaning supplies, light bulbs, etc.)
+
33
Home insurance (commission employees only)
+
34
Property taxes (commission employees only)
+
35
Other expenses (rent, etc.) Specify:
+
36
Subtotal
Add lines 31 to 35.
=
37
Total employment-use amount (see note and example below)
38
Amount carried forward from previous year
+
39
Subtotal
Line 37 plus line 38
=
40
Enter your employment income.
41
Enter any amounts from line 14 of this form and lines 20700 and 21200
of your return that relate to this income.
42
Subtotal
Line 40 minus line 41 (if negative, enter "0")
=
43
Work-space-in-the-home expenses
available to use in future years
Line 39 minus line 42
(if negative, enter "0")
=
Note
As of 2020, you must calculate your employment-use amount instead of your personal-use amount.
Example of how to calculate your employment-use amount (line 37)
Sam is a salaried employee who worked from home and used her dining room table. The dining room represents 12% of
the total square footage of her house and is used for work for 40 hours out of a total 168 hours in the week.
Sam paid $2,400 for electricity, heat, water and Internet and $12,000 for rent. She will enter $2,400 on line 31 and $12,000
on line 35.
To determine her employment-use amount, Sam must first determine her employment-use percentage.
This is how she will calculate the percentage: (40 hours / 168 hours) x 12% = 2.9%.
Her employment-use amount is ($2,400 + $12,000) x 2.9% = $417.60.
Sam will enter $417.60 on line 37.
Continued on the next page.
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Protected B when completed
Capital cost allowance (depreciation) schedule for employees
Part A Classes 8, 10, 54 and 55
1
Class
1
2
Undepreciated
capital cost
(UCC)
at the start
of the year
2
3
Cost
of additions
in the year
4
Cost
of additions
from column 3
that are
accelerated
investment
incentive
property
(AIIP) or
zero-emission
vehicle (ZEV)
3
in service before
2024
5
Proceeds of
dispositions
in the year
6
UCC after
additions and
dispositions
(column 2
plus
column 3
minus
column 5)
7
Proceeds of
dispositions
available
to reduce
additions of
AIIP and ZEV
(column 5
minus
column 3
plus
column 4)
(if negative,
enter "0")
8
UCC
adjustment for
current-year
additions of
AIIP and ZEV
(column 4
minus
column 7)
multiplied by
relevant factor
(if negative,
enter "0")
4
9
Adjustment for
current-year
additions
subject to half-
year rule
(column 3
minus
column 4
minus
column 5)
divided by 2
(if negative,
enter "0")
10
Base amount
for CCA
(column 6
plus
column 8
minus
column 9)
11
CCA rate
%
12
CCA for
the year
(column 10
multiplied by
column 11
or lower
amount)
13
UCC at
the end
of the year
(column 6
minus
column 12)
8 20%
10 30%
54 30%
55 40%
(1)
Class 8 includes musical instruments. Class 10 includes all vehicles that meet the definition of a motor vehicle, except for a passenger vehicle included in Class 10.1 (see
Part B). In this chart ZEV represents zero-emission vehicles, and zero-emission passenger vehicles. A ZEV is a motor vehicle included in Class 54 or 55 that you acquired
after March 18, 2019 and became available for use before 2028. Under proposed legislation, a used ZEV acquired after March 1, 2020 that became available for use
before 2028 is included in Class 54 or 55. An accelerated investment incentive property (AIIPs) is certain property (other than ZEV) that you acquired after November 20,
2018 and became available for use before 2028. See Regulation 1104(4) for the definition of accelerated investment incentive property that may apply to certain additions.
For more information, see Guide T4044.
(2)
This amount must be reduced by the portion of any goods and services tax/harmonized sales tax (GST/HST) rebate received in the year that relates to CCA on the vehicle
or musical instrument.
(3) Columns 4, 7, and 8 apply only to AIIPs and ZEVs that become available for use in 2020
(4)
The relevant factor for properties available for use before 2024 are 2
1/3
(class 54), 1
1/2
(class 55), for ZEVs and 0.5 for the remaining AIIPs.
Continued on the next page.
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Protected B when completed
Capital cost allowance (depreciation) schedule for employees (continued)
For information on this schedule and details about Class 10.1 limits, see Guide T4044, Employment Expenses.
For information about accelerated investment incentive, go to canada.ca/taxes-accelerated-investment-income
.
Part BClass 10.1
List each passenger vehicle on a separate line.
Date
acquired
(yyyy-mm-dd)
Cost of
vehicle
1
Class
2
Undepreciated
capital cost
(UCC)
at start
of the year
5
3
Cost of
additions
in the year
4
Proceeds of
dispositions
in the year
5
Base amount
for CCA
6
6
CCA
rate
%
7
CCA
for the year
(column 5
multiplied by
column 6 or
lower amount)
8
UCC at the
end of the year
(column 2
minus
column 7,
or column 3
minus
column 7)
7
10.1 30%
10.1 30%
10.1 30%
Total
(5)
This amount must be reduced by the portion of any GST/HST rebate received in the year that relates to CCA on the vehicle.
(6) a. Enter the amount from column 2 in column 5 if you owned the vehicle in the previous year and still owned it at the end of
the current year.
b.
Enter 1/2 of the amount from column 3 in column 5 if the vehicle is not an accelerated investment incentive property (AIIP)
and you bought the vehicle in the current year and still owned it at the end of the current year.
Enter 3/2 the amount from column 3 in column 5 if the vehicle is an AIIP and you bought the vehicle in the current year and
still owned it at the end of the current year.
c. Enter 1/2 of the amount from column 2 in column 5 if you sold the vehicle in the current year and you owned the vehicle at
the end of the previous year.
d. If you bought and sold a Class 10.1 vehicle in the current year, enter "0" in column 5 for that vehicle.
(7)
Enter "0" in column 8 for the year you sold or traded a Class 10.1 vehicle since the recapture and terminal loss rules do
not apply.
See the privacy notice on your return.
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