My employer lists "cell phone" as a required expense on my T2200 form in both field 7 and 9; what exactly can I claim as deductions on my taxes?

[hourmazd]

I purchased a cell phone during 2015 and paid a set monthly fee for it during 2015. Can I claim the cost of the device itself and the total monthly fees as an employment expense?

[fuzzy · Accepted solution]

According to Canada Revenue, if you are an Employee earning a salary:

Computers, cell phones, and other equipment - You can deduct the part of the airtime expenses for a cell phone that reasonably relates to earning your employment income. However, you cannot deduct amounts you paid to connect or license the cell phone or the cost of fees for Internet service.

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

For an Employee earning commission income, the same is true, but 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.

For more info, please see this CRA page: Employment Expenses Guide T4044