For work-space-in-the-home expenses, are cell phone costs eligible, if I have a T2200 and am non-commissioned?

[TaxHeroMai]

Hello,

You will be able to claim your cell phones expenses if your employers has checked yes to question 9, bullet point 4.

The question reads:

Did this employee's contract of employment require them to:

* pay for the use of a cell phone?

Keep in mind that you will be able to deduct your basic cell phone service plan if:

• the cost of the plan is reasonable
• you are able to prove the cellular minutes or data were consumed directly in the performance of your employment duties (as well as the cost of the minutes or data)
• the cost of the plan has been divided between employment and personal use on a reasonable basis

However, you cannot deduct amounts you paid to connect or license the cell phone.

If your employer reimbursed any amounts you should not claim the reimbursed amounts on your taxes.