# Tax deductions for new temporary foreign worker



## mina124 (Dec 30, 2011)

Hello,

I moved to Canada as temporary foreign worker at end of 2010. This is the first year for me to file. My question is, could I claim any of the following as moving expenses or employment expenses:

Work permit fees (twice)
Medical exam for work permit
air ticket
hotel for the first night in 2011.

Also my employer refunded a part of the air ticket ..

Thanks,


----------



## OhGreatGuru (May 24, 2009)

The short answer is I don't know. CRA publications seem to be ambiguous.
Form T1-M implies you can claim moving expenses:

_Form T1-M: Did you move to Canada? Provided you met all conditions and requirements (read "Can you claim moving expenses?"), you can claim eligible expenses for a move to Canada if you are a full-time student (including a co-operative student), or a factual or deemed resident._

While IT 178 implies you can't:

_IT178: ¶ 20. A taxpayer who is a deemed resident of Canada because of sojourning in Canada for more than 183 days is not entitled to claim moving expenses because that taxpayer would not ordinarily reside at both the old location before the move and the new location after the move as required by subsection 62(1)._

I suspect that CRA's interpretation of Form T1-M is that you had to be a factual or deemed resident both before and after the move - that would resolve the apparent contradiction.

Try searching CRA's web site for info on foreign workers.

In any case you cannot claim any portion of expenses for which you were re-imbursed.


----------



## mina124 (Dec 30, 2011)

OhGreatGuru said:


> The short answer is I don't know. CRA publications seem to be ambiguous.
> Form T1-M implies you can claim moving expenses:
> 
> _Form T1-M: Did you move to Canada? Provided you met all conditions and requirements (read "Can you claim moving expenses?"), you can claim eligible expenses for a move to Canada if you are a full-time student (including a co-operative student), or a factual or deemed resident._
> ...



Thanks for your response

It looks I can not claim moving expenses as a new comer - foreign worker:
http://www.cra-arc.gc.ca/E/pub/tg/t4055/t4055-e.html#P179_12984
" Generally, you cannot deduct moving expenses incurred to move to Canada. However, if you entered Canada to attend courses as a student in full time attendance ..."

I tried to search CRA site or any forum but nothing there. 

Now I am just thinking of claiming the visa and medical exam fees (~$500) as employment expenses (legal or other). Is it a problem to claim it anyway and see?


----------



## OhGreatGuru (May 24, 2009)

I don't know about the visa and medical - no experience with this. But these presumably were legal requirements imposed by the government, not conditions of employment imposed by your employer. So personally I think it would be a stretch to call them employment expenses. But it can't hurt to ask CRA.


----------



## mina124 (Dec 30, 2011)

Hello,
I did not claim any moving expenses. However, I claimed the fees of the (1) work permit and (2) medical exam I needed to renew my work permit, as employment expenses and it worked. 

Thanks


----------



## Guban (Jul 5, 2011)

mina124 said:


> Hello,
> I did not claim any moving expenses. However, I claimed the fees of the (1) work permit and (2) medical exam I needed to renew my work permit, as employment expenses and it worked.


I'm surprised that you were able to claim these expenses. I assume that you mean that your employer gave you a completed T2200 with these expenses specified when you indicated that it worked.


----------

