Railway employees are required to be reachable via phone 24/7 to accept calls when the company requires it. It is not scheduled work therefore the only way for an employee to be reachable and able to accept work is by using a phone. Therefore is it justified to claim cell phone bills as an employment expense?
In order to claim your cell phone used for work, you must have your employer complete and sign a T2200 - Declaration of Conditions of Employment for saying you must use your cell phone in the course of your job. There is a specific section on the form that relates to cell phones.
In TurboTax while in the Employment Expense section, claim as "Other" or "Telecommunications Expenses" if using the Online version.
The following information is from this CRA link: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...
- Computers, cell phones, and other equipment - You cannot deduct the monthly access fees for home Internet service.
You can deduct the part of the airtime expenses for a cell phone that reasonably relates to earning your employment income.
You may also be able to deduct a portion of your basic cell phone service plan if:
- the cost of the plan is reasonable;
- you are able to substantiate the cellular minutes or data consumed directly in the performance of your employment duties (as well as the cost of the minutes or data); and
- the cost of the plan has been apportioned between employment and personal use on a reasonable basis.
However, you cannot deduct amounts you paid to connect or license the cell phone.