TP-78.4-V: Employment expenses of salaried musicians in Québec

What's in this article?

 

What is this?

This form allows you, as a salaried musician, to claim a deduction for expenses related to your musical instrument. Eligible expenses include:

  • Maintenance costs
  • Rental cost
  • Insurance premiums
  • Capital cost allowance (CCA), if you own the instrument.

Note: If you’re a resident of Québec, you will need to complete both a TP-78.4-V form and federal form T777: Statement of employment expenses.

As a salaried musician, your claim for the expenses can’t be more than the income you earned from your employment as a musician in the year, minus any other deductions you make related to this employment. Personal expenses, such as the following, are not deductible:

  • The cost of sheet music, scores, scripts, transcriptions, phonographs, arrangements, and other recordings
  • Videotaping and recording costs incurred specifically for the purpose of study and general self-improvement

Note: If you want to claim a deduction for expenses other than your musical instrument, you must also complete and submit form TP-59-V: Employment expenses of salaried employees or employees who earn commissions and form TP-64.3-V: General employment conditions. Form TP-64.3-V must be completed by your employer.

 

Am I eligible?

Revenue Québec says…

If you are a salaried musician, you can claim a deduction for certain expenses related to the use of a musical instrument, provided you meet the following conditions:

  • Your employment contract stipulates that you are required to supply a musical instrument and to pay the expenses related to its use
  • The expenses aren’t reimbursed to you and do not entitle you to a reimbursement
  • You have not claimed a deduction for the same expenses as a self-employed musician

 

How 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, complete form TP-78.4-V: Employment expenses of salaried musicians by following these steps:

  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
  6. Under the EXPENSES heading, click the checkbox labelled Employment expenses of salaried musicians (TP-78.4-V).
  7. Scroll to the bottom of the page and click Continue.

When you arrive at the page for form TP-78.4-V, enter your information into the tax software.

 

Where can I learn more?