T777 Confusion

[Toader944]

My employer provided me with a T2200 to claim the use of my cell phone for business. I can't seem to figure out where to put in the expense.

[Geo123]

Hello Toader944,

For Commission Employees - Other expenses

Computers, cell phones, and other equipment – If you lease computers, cell phones, fax machines, or other equipment, you can deduct the part of the lease cost that reasonably relates to earning your commission income.
Note

You can include your reasonable monthly home internet access fees as part of your work-space-in-the-home expenses.

You can also deduct the part of airtime expenses for a cell phone that reasonably relates to earning your commission income. However, you cannot deduct amounts you paid to connect or license the cell phone.

If you buy a computer, cell phone, fax machine, or other such equipment, you cannot deduct the cost. Also, you cannot deduct capital cost allowance or interest you paid on money you borrowed to buy this equipment.

Long distance calls – You can deduct expenses you paid for long distance telephone calls that reasonably relate to the earning of commission income. However, you cannot deduct the monthly basic rate for your home telephone.

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4044/employment-expenses.html#P251_14861

 

Employees earning a salary - Other expenses

Long distance calls – You can deduct expenses you paid for long-distance telephone calls, as long as you paid them to earn employment income. However, you cannot deduct the monthly basic rate for a telephone. You can claim a basic cell phone plan, but not a basic landline.

Computers, cell phones, and other equipment – You may also be able to deduct a portion of your basic cell phone service plan if all of the following conditions are met:

    The cost of the plan is reasonable
    You are able to prove the cellular minutes or data were consumed directly in the performance of your employment duties (as well as the cost of the minutes or data)
    The cost of the plan has been divided between employment and personal use on a reasonable basis

However, you cannot deduct amounts you paid to connect or license the cell phone.

If you buy or lease a cell phone, fax machine, computer, or other such equipment, you cannot deduct the cost. Also, you cannot deduct capital cost allowance or interest you paid on money borrowed to buy this equipment.

[Toader944]

Would it be the same if i am an hourly employee?

[Geo123]

Hello Toader944,

Yes, the same.