Salaries for an assistant – Commission employee expenses
You can deduct the salary you paid (or that was paid for you and included in your income) to your substitute or assistant.
Note
You may have to withhold income tax, Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions, and employment insurance (EI) and provincial parental insurance plan (PPIP) premiums from the salary you paid. Report on a T4 slip, the salary and amounts you withheld. For more information, go to Fill out the slips and summaries or T4 slip – Information for employers.
As the employer, you can also deduct as an expense your share of the CPP or QPP contributions and the EI and PPIP premiums.
Completing your tax return
Enter this amount on the Other expenses line (9270) on Form T777, Statement of Employment Expenses.
Enter on line 22900, the allowable amount of your employment expenses from the Total expenses line of Form T777.
Forms and publications
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