The employer must complete this form for the employee to deduct employment expenses from their income.
The employee does not have to file this form with their return, but must keep it in case we ask to see it. For details about
claiming employment expenses, see Guide T4044, Employment Expenses, or interpretation bulletins IT-352, Employee's
Expenses, Including Work Space in Home Expenses, and IT-522, Vehicle, Travel and Sales Expenses of Employees.