Quick Reference Guide for deducting your expenses

Description of the
work-related travel

deductible
as commuting expenses assuming the least expensive means of transportation

deductible as expenses for the production of income – real amounts (deduct only the amounts that your employer does not cover)

nothing can be deducted

Commuting (travelling from home to work and back)

x    

Going home for the weekend1 from the location of your main place of work – individual taxpayer with a family

x    

Going home for the weekend2 from the location of your primary place of work – no family

    x

Travelling to a secondary place of work 

  x  

Commuting between the secondary place of work and your place of accommodation

x    

Making a business trip

  x  

 

Working in a special sector: travelling to the locations where work is done

 

  x  

Going home for the weekend during an assignment or job

x    

Going home for the weekend at the end of an assignment or job

  x  

Working as an itinerant worker: travelling to the location of the primary place or work

x    

Working as an itinerant worker: travelling to the locations where work is done

  x  

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1 and 2

Deductions are based on different rules depending on if you have or don't have a family. For tax purposes, you are treated as having a family if:

  • You are married or in a registered partnership
  • You live together with someone with whom you have a common child or have had one in the past.

Otherwise, you are treated as having no family.

Key terms:

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