Fill Out CRA Form T777 Online
Statement of Employment Expenses
Canada Revenue Agency
Calculates employment expenses, including home office and vehicle costs, that an employee can deduct on their tax return.
Reviewed July 2026
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CRA Form T777, Statement of Employment Expenses, is where employees calculate the work-related expenses they are entitled to deduct on their income tax and benefit return. It covers costs such as vehicle expenses, travel, supplies, certain home office expenses, and, for commission employees, a broader range of selling costs.
You can open Form T777 in the Universal PDF editor, enter your expense figures directly into the form, and download the completed PDF for your records or your return. Most claims also depend on Form T2200, the declaration your employer signs to confirm your conditions of employment.
What is Form T777 used for
Employees cannot deduct most costs of earning a salary, but the Income Tax Act carves out specific categories where deductions are allowed if your job required you to pay them. The T777 organizes those categories, applies the limits, and produces the total that goes on the employment expenses line of your return.
The form also contains the calculation areas for work-space-in-the-home expenses and for capital cost allowance on a vehicle you use for work, which are the two areas people most often get wrong when claiming by hand.
Who files Form T777
Employees whose contract of employment required them to pay their own expenses, and whose employer certifies that requirement on Form T2200, can use the T777. Salaried employees can claim categories such as travel, supplies, and home office costs; employees paid at least partly by commission can claim a wider set of selling expenses, capped by their commission income for most categories.
Self-employed people do not use this form; business and professional expenses belong on Form T2125. If your only work-from-home arrangement was informal and your employer will not certify it, your claim may not qualify, so confirm the paperwork before you count on the deduction.
How to fill out Form T777
Gather your receipts and your T2200 first, then work through the sections that apply:
- Accounting and legal fees, advertising and promotion, and other categories that apply to commission employees.
- Travelling expenses: meals and lodging on eligible trips away from your employer's location, within the CRA's limits on meal claims.
- Motor vehicle expenses: fuel, insurance, licence, maintenance, and lease or capital cost allowance, prorated by kilometres driven for employment over total kilometres, supported by a trip log.
- Supplies and salaries: items consumed directly in your work and any allowed assistant's wages your contract required you to pay.
- Work-space-in-the-home: the eligible portion of home costs based on the workspace's share of your home and the conditions on how the space is used, with unused amounts carrying forward.
- Rebate note: if you claim these expenses, you may also be able to claim the GST/HST rebate on them using Form GST370.
Filing and record keeping
Enter the total from the T777 on the employment expenses line of your return and file the form as part of the return. Do not mail your T2200 or receipts with the return; keep them for at least six years, because the CRA reviews employment expense claims regularly and will ask for the certification and supporting documents.
Frequently asked questions
In almost all cases, yes. The T2200 is your employer's declaration that your job required the expenses. You keep it on file rather than submitting it, but a claim without one is unlikely to survive a review.
Yes, when the workspace is where you mainly do your work or is used regularly for meeting people as part of your duties, and your employer requires the arrangement. The claim is limited to employment income and cannot create a loss, though unused amounts carry forward.
Commission employees can deduct a broader set of selling expenses, such as advertising and entertainment, but most of those claims are capped at their commission income. Salaried employees claim a narrower list without that cap structure.
No. Travel between home and your regular workplace is personal. Vehicle claims cover travel required for work duties, such as trips between work sites or to meet clients, supported by a kilometre log.
No. File the T777 with your return and keep receipts, the trip log, and your T2200 for at least six years in case the CRA asks for them.
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