TP-59-V: Employment expenses for salaried employees and/or employees who earn commissions in Québec

If you’re a resident of Québec who earned salary or commission in 2024, and your employment contract required you to pay for some or all of your work-related expenses, you might be able to claim a deduction for these expenses on form TP-59-V: Employment expenses for salaried employees and/or employees who earn commissions in Québec.

Note: You can’t claim a deduction for your expenses if your employer has reimbursed you for them – only expenses that you had to pay out of your own pocket are eligible.

Your employer will need to give you a completed TP-64.3-V: General Employment Conditions form so that you have the necessary information to complete the TP-59-V form. If you haven’t received one, speak to your employer before you start your return.

Important: In addition to the TP-59-V, you’ll also need to complete the federal T777: Statement of employment expenses form. To make things easier, the TP-59-V and the T777 forms (and others) are combined in H&R Block’s tax software.