TP-59-V: Employment expenses for salaried employees and/or employees who earn commissions in Québec

What's in this article?

 

What is this?

This form is used by salaried or commission employees to claim deductions for certain employment expenses, on their Québec tax return.

If you are using this form, you may deduct any expenses you incurred to earn employment income in the tax year, if your employment contract states that you were required to pay your own expenses and if your employer did not reimburse these expenses to you.

Examples of eligible expenses are:

  • Travel expenses
  • Motor vehicle expenses, including capital cost allowance (CCA)
  • Other expenses (cost of supplies, meals and beverages, home office expenses, and more).

In order for you to complete your TP-59-V, your employer needs to provide you a completed form TP-64.3-V: General Employment Conditions.

Note: If you are a resident of Québec, you will need to complete both a TP-59-V form and federal form T777: Statement of employment expenses. Refer to the article titled T777 in H&R Block’s Help Centre to learn more.

 

Am I eligible?

Most employees cannot deduct employment expenses. For example, expenses incurred for travel from your home to your place of employment, or parking fees paid at your place of employment, are not deductible.

Revenu Québec says…

You may claim a deduction for expenses you incurred to earn employment income if you meet both of the following conditions:

  • You are required under your employment contract to pay the expenses.
  • The expenses were not reimbursed to you and do not entitle you to a reimbursement.

The expenses that you may claim in your income tax return include:

  • travel expenses (meals, accommodation and transportation)
  • motor vehicle expenses
  • certain office expenses and related costs, such as the salary or wages paid to an assistant or substitute, and the cost of supplies used in the performance of your duties

QST rebate

  • If you deduct such expenses from your employment income, you may be entitled to a QST rebate.

Applicable employment expenses and deductions may also depend on your employment. Click this link for more information on applicable expenses and deductions.

 

Note: If you are a resident of Québec, you will also need to complete federal form T777: Statement of employment expenses. Use this link to learn more about form T777 and how to enter it on your federal tax return.

 

Where do I claim this?

Follow these steps in H&R Block’s tax software to file your 2015 taxes:

Important: Before you begin, ensure that you told us that you lived in Québec on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

1. Click the HOME tab.
2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, continue to follow these steps to enter the information from your TP-59-V form:


1. Click the PREPARE tab.
2. Click the YOUR YEAR IN REVIEW icon. You will find yourself here:


3. Click the checkbox labelled I was employed.
4. Scroll to the bottom of the page and click Continue.
5. You will find yourself on the PREPARE tab, under the EMPLOYMENT tab.
6. Under the EXPENSES heading, click the checkbox labelled Employment expenses.
7. Scroll to the bottom of the page and click Continue.

When you arrive at the page for your TP-59-V slip, enter your information into the tax software.

 

Where can I learn more?