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?
According to Canada Revenue:
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 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...
According to Canada Revenue:
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 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...
Your employer needs to sign Part B of the T2200 tax form. You do not have to file this form just fill it in and keep in for your records in case Cra needs to see it.
Please click on link below for more information and what you can claim under employment expenses.