Entering CCA items for Work from Home Expenses (T777) as a Salaried Employee

[TaxNerd101]

Hi there,

First time entering WFH expenses using the T777 form.  Expense part is no problem.  

Last year I purchased a sit/stand desk for ~$2000.  I believe this can be deducted as a Capital Cost Allowance item.  Can you please help me figure out how to enter information into the interview to trigger UFile to fill out page 3 (CCA) of the T777 form?

Thanks,

Ryan

[Geo123]

Hello TaxNerd101

There is no CCA available for office furniture,  the only CCA available for the T777 - Expenses of Employee / Home Office Expenses is Motor vehicle expenses.

6. Pursuant to subsection 8(2), expenses which are not permitted by section 8 cannot be deducted in computing income from an office or employment. Consequently, for an individual who is not a commission sales employee described in paragraph 8(1)(f), expenses on account of capital cost allowance, taxes, insurance and mortgage interest cannot be deducted. For a commission sales employee who is entitled to claim expenses under paragraph 8(1)(f), a reasonable proportion of the taxes and insurance paid on a home owned by the individual is otherwise deductible under that paragraph, in addition to the expenses listed in 5 above. However, no mortgage interest or capital cost allowance can be deducted.
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it352r2/archived-employees-expenses-including-work-space-home-expenses.html#P30_2482

Eligible Employment Expenses :
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4044/employment-expenses.html
 

[TaxNerd101]

Thank you!  That’s very helpful and comprehensive.

[Geo123]

Hello TaxNerd101,

You are welcome.