T4044 – Employment Expenses 2025

Official Canada Revenue Agency (CRA) guide on employment expenses for employees who must pay out‑of‑pocket costs to earn employment income in Canada. Includes related forms for claiming deductions.

What Is T4044?

T4044, titled “Employment Expenses”, is a CRA guide that explains which work‑related expenses an employee can deduct from income when they are required to pay those expenses to earn employment income. It also provides instructions and examples to help complete the required forms.

Who Should Use This Guide?

This guide is intended for employees who:

  • are required to pay work‑related expenses out of their own pocket by their employer;
  • need help calculating the allowable amounts to deduct on their tax return;
  • want to know how to complete employee expense forms properly.

Forms Included

T4044 includes or references the following forms you may need when claiming employment expenses:

  • Form T777 – Statement of Employment Expenses;
  • Form T2200 – Declaration of Conditions of Employment (completed by employer);
  • Form TL2 – Claim for Meals and Lodging Expenses (transport employees);
  • Form GST370 – Employee and Partner GST/HST Rebate Application.

Deductible Employment Expenses

The guide covers a broad range of expenses employees may be able to deduct if conditions are met, such as:

  • Commission‑related expenses for employees earning commission income;
  • Travelling, meals, and lodging for transport employees;
  • Work‑space‑in‑the‑home expenses (calculator methods provided in the section on workspace);
  • Supplies used directly in work;
  • Legal and accounting fees directly related to employment duties.

Not all expenses are deductible — for example, travel to and from the regular workplace and most clothing or tools are generally not deductible unless specific conditions apply.

Claiming GST/HST Rebates

If you are required to pay GST/HST on eligible employment expenses, T4044 explains when and how you may claim a rebate of the GST/HST you paid on those expenses, using Form GST370. Supporting documentation must be kept for at least six years.

How to Use the Guide

You can read T4044 online or download the PDF version to save or print:

Ensure you follow all instructions carefully and keep all supporting receipts and employer declarations in case the CRA requests evidence during review.