1.Where the spouse is an employee, the spouse's applicable employment expenses described in the following provisions of the Income Tax Act are deducted:

• (a) [ Repealed] SOR/2000-337, s. 8 (1);
• (b) paragraph 8(1)(d) concerning expenses of teacher's exchange fund contribution;
• (c) paragraph 8(1)(e) concerning expenses of railway employees;
• (d) paragraph 8(1)(f) concerning sales expenses;
• (e) paragraph 8(1)(g) concerning transport employee's expenses;
• (f) paragraph 8(1)(h) concerning travel expenses;
• (f.1) paragraph 8(1)(h.1) concerning motor vehicle travel expenses;
• (g) paragraph 8(1)(i) concerning dues and other expenses of performing duties;
• (h) paragraph 8(1)(j) concerning motor vehicle and aircraft costs;
• (i) paragraph 8(1)(l.1) concerning Canada Pension Plan contributions and Employment Insurance Act remiums paid in respect of another employee who acts as an assistant or substitute for the spouse;
• (j) paragraph 8(1)(n) concerning salary reimbursement;
• (k) paragraph 8(1)(o) concerning forfeited amounts;
• (l) paragraph 8(1)(p) concerning musical instrument costs; and
• (m) paragraph 8(1)(q) concerning artists' employment expenses.

SOR/97-563, s.12
SOR/00-337, s. 8(1), (2)