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Employment (deductions (Moving expenses (can't deduct (expenses for…

- - - - kilometer log should be maintained
      - expenses include
        
        Fuel
        
        Maintenance and repairs
        
        License and registration
        
        Insurance
        
        Lease costs
        
        Capital Cost Allowance – CCA
    - - Utilities – electricity, heat and water
      - Maintenance – including any condo fees
      - Insurance – available to commission employees only
      - Property taxes - available to commission employees only
      - Multiply these expenses by the proportion of the home used for business
  - - - pay own expenses under employment contract
      - required to work away from their employer's place of business or in different places
      - paid in whole or in part by commissions
      - receive a taxable allowance for travelling expenses
  - - - move to work or run a business
      - move to study full-time at an educational institution that offers post-secondary courses
      - move at least 40 kilometers closer to the new work location or school
        
        The distance is measured by the shortest public route, and not “as the crow flies”
    - - do not have to be filed with the tax return
    - - transportation and storage costs for household effects
      - travelling expenses to move members of the household
        
        detailed method
        
        simplified method
      - costs for up to 15 days for meals and temporary accommodation
        
        detailed method
        
        simplified method
      - cost of cancelling a lease for an old residence
      - When the old residence is sold as a result of the move, can deduct
        
        legal fees
        
        taxes paid (other than GST/HST )
        
        the cost of selling the old residence
        
        expenses (up to a maximum of $5,000) incurred to maintain an old residence up for sale
    - - expenses for work done to make a former residence more sale-able
      - loss from the sale of the home
      - expenses for house hunting trips to your new location
      - the value of items movers refused to take (plants, ammunition, etc)
      - expenses for job hunting
      - expenses to clean or repair a former rented residence
      - expenses to replace personal use items (firewood, carpets, etc)
      - mail forwarding costs
      - costs of transformers or adapters
      - costs incurred in the sale of the old home if there was a delay due to investment purpose or waiting until market improved
- - - - Disability benefits
      - Payments under wage-loss replacement plans
      - Death benefits
      - Research grants
  - - - Over-contributions – can be claimed back by filing form T2204
    - - Certain boxes will be disclosed separately in the bottom portion
      - stock option benefits
      - automobile allowances and benefits
      - employee paid premiums for private health service plans