My wife is employed by a nursing agency, and is required to drive to client's homes. Can she deduct her driving expenses, even though she's not self employed?

[TurboTaxJeffrey]

Does your wife's employer give her a T2200 (Declaration of Conditions of Employment) form?

[pivnickp]

Thanks for the response -- I've just read about that, and I'm not sure. Will have to look into this.

(But I assume if they do, then she can deduct...)

[TurboTaxJeffrey · Accepted solution]

Here is a link to more information regarding Employment Expenses...your wife would qualify as a salaried employee, provided the employer gives her the T2200.  

Basically, your wife should be able to claim a portion of her vehicle expenses...determined by comparing her km driven for work, as opposed to her km driven total for the year.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...

[TurboTaxJeffrey]

Again dependant on that T2200 form...your wife may also be able to claim parking expenses related to her work as well.