No. However she is entitled to the Canada employment amount of up to $1,127 to offset some of the miscellaneous expenses she may incur as an employee. TurboTax will automatically calculate this amount based on the employment income she is reporting. For more info please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/slry/sppls-eng.htm...