If you’re a salaried or commission employee, then you’ll use a T777 to claim any employment expenses to which you are entitled. If you’re a transportation or trucking employee, then you will use a TL2. You may also be eligible for the Employee GST/HST Rebate if your expenses include GST or the HST, and your employer is registered for GST/HST.
Eligible expenses include the use of your vehicle to travel for business purposes, work space in home expenses if you’re required to work from home or the airtime expenses for your cell phone if your employer requires you have one. Before filing the T777, your employer must provide you with a T2200 form certifying your eligibility for the expenses in question. You cannot claim expenses for which you have been reimbursed.