Can I claim in house office property insurance or what is commission employee only

[TurboTaxJeffrey · Accepted solution]

If your employer requires you to work from home, and issues you a T2200 (Declaration of Conditions of Employment), then you may claim certain home expenses.  If you are a salaried employee, you are not able to claim as many types of expenses as a commissioned employee.  However claiming as a commissioned employee also limits the expenses you can claim to the amount reported on your T4 as commission income.  Commission income is reported in box 42 of a T4.  if you do not have box 42 on your T4, then you are not a commissioned employee.

If you are a commissioned employee but the expenses are greater than the commissions, you may claim as a salaried employee.  While restricting the types of expenses, it is possible that the total of allowable expenses may still exceed the commission income.

http://www.cra-arc.gc.ca/employmentexpenses/

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/slry/menu-eng.html

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/cmmssn/menu-eng.ht...