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 |
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: