Individuals are very limited as to what they can deduct against employment income. Usually the deductions are available if they were not previously reimbursed by the employer (or reimbursed but included in your income). Some of the allowable deductions are:
If you are required to use your home office or personal car for employment purposes, make sure your employer certifies this on form T2200 Declaration of Conditions of Employment. You can not deduct 100% of the expenses incurred with the house, but they are prorated based on the office square footage.
Your trusted Chartered Accountant provides tax and accounting services to small business clients located in Calgary and area.