Trade 업무에 종사하는 사람입니다.
고용주의 사무실이 아닌 공사현장으로 매일출근 하는 사람이 출퇴근 차량 비용(기름값, 보험료등)을 세금신고시 비용공제를 할 수 있는지 문의 드립니다.
CRA 사이트에 안내된 아래 조건을 보면 당연히 되는 것 같은데, 실제로 해 본 경험이 없어서 문의합니다.
아래 조건 중에서 1번조건이 관건입니다. 나머지 조건은 당연히 갖추어야 되고, 갖추는데 문제가 없습니다.
Allowable motor vehicle expenses
You can deduct your motor vehicle expenses if you meet all of the following conditions:
1. You were normally required to work away from your employer's place of business or in different places.
2. Under your contract of employment, you had to pay your own motor vehicle expenses. You are not considered to have paid your own motor vehicle expenses if your employer reimburses you or you refuse a reimbursement or reasonable allowance from your employer.
3. You did not receive a non-taxable allowance for motor vehicle expenses. Generally, an allowance is non-taxable when it is based solely on a reasonable per-kilometre rate.
4. You keep with your records a copy of Form T2200, Declaration of Conditions of Employment, which has been completed and signed by your employer.
