There are instances when the services of police officers are required at special events, construction projects, in the form of paid duty; typically referred to as extra duty or special pay duty.
A Police officer want to claim Car expenses for commuting to the place of duty without having an approved T2200. However he has a chart showing Total KM driven to the place of duty.
My questions are,
1.are the Police officers allowed to claim car expenses while performing special duties outside of their normal police duty when they are paid by 3rd parties who hired their services.
2.If yes, do they need to have signed T2200 or the chart showing KM travelled would be sufficient to claim expense.
3.Lastly if KM are acceptable, do we need to claim Car expenses as per normal practice or Total KM driven times applicable mileage rate will be applied.
Thanking you in advance.
First, perhaps the vehicle use is not deductible if your client is driving to and from home to the paid-duty events. Nothing can be claimed unless a T2200 is signed by the employer. I’m not sure about the income where the officer is hired directly by a third party. I wouldn’t think this would be an option (an officer comes dressed in the uniform of a municipal police dept but is hired by a private third party?!).
You must claim vehicle expenses as normally required (total vehicle expenses x the % of employment use). You cannot use the # of km’s driven x a prescribed rate/km. Unless the officer is doing a huge amount of paid-duty work, they may find the record-keeping is not worth the benefit of a deduction.
Question you did not clarify… was whom paid this officer.
Was it the force he is normally employed by ?
Was the the third party?.. if so, did the officer receive a T4 or a T4A… if T4A, should this be considered a self employed venture… whereby he could deduct vehicle expenses based on the percentage used… but again… not from home to venue and return
If T4, then he could request a T2200 but again only is whereby he could deduct vehicle expenses based on the percentage used… as per above.
Police officers do not get “hired” by people looking for paid duties. When paid duty officers are needed the person looking has to contact the police department to tell them what they need. The department will then post the opening for the Paid Duty . The person will then be billed for the service provided and the officer will get paid through his normal pay system. All paid duties are added to the salaries of the police officers, just have to look at the Sunshine List (Ontario). I worked for a police service for 35 years. The only claim that an officer would have would be the KM driven to and from the paid duty, not for the drive for regular duty. For the most part it is not worth the time and effort to make these claims. I have not seen a T2200 be denied if someone wanted to make this claim.
Thank you all for participation in a very useful discussion. I agree to the sewsille1 to all except
“The only claim that an officer would have would be the KM driven to and from the paid duty, not for the drive for regular duty”
In this situation the officer is using private vehicle in a uniform to go to a place of duty assigned to him/her by the Police department.Now there are four types of travel as below.
From Home to Police Office.
From Police office to Place of duty assigned.
Back to the Police office.
Back to home.
Would you please clarify, if all the above 1-4 are allowed to claim or only 2-3 would be eligible to claim.
I may add for Kevin clarification that the officer is not hired by the 3rd parties but are considered to be their employer temporarily for the duration of task. For rachelavryl clarification, the 3rd parties do not issue T4 or T4A as they don’t pay the officer directly but pay to the police department for subsequent payment to the officer.
My question, particular to sewsille1 is;
Now if the question is payment as per KM, do we have to charge as per KM rate or go by the normal way by calculating all gas,etc expenses with proportionate mileage. Whats the practice in Police Department to claim these types of expenses. Do the officer claim per KM or per T2200 authorization as normally allowed by CRA.
Thanks all…
Actually, for income from employment, there are only the types of travel listed in ITA S8, and is much more restrictive than most people usually believe.
You may wish to also refer to S8(1)(h.1).
Presumably a police officer would wish to comply with all aspects of the law for his particular situation.
He may wish to submit a travel expense claim to his superior/payroll department.
Police officers are issued a T2200 and can claim against paid duty and off duty court. These payments not paid direct and are included in their regularT4/T4A . They should be able to supply a listing of the paid duty assignments and/or off duty court appearances, as these are routinely issued. Mileage is calculated from the station to the paid duty and/or courthouse. This is typically calculated as one normally would for mileage. Hope this helps.
“Mileage is calculated from the station to the paid duty and/or courthouse. This is typically calculated as one normally would for mileage”
Note: Not sure to what calculation you are referring, but there is no legal authority that I have seen for claiming deduction from personal income tax on a “per mileage” basis for Business income, nor for Employment expenses.
Again, if it actually is a required employment expense, he may wish to submit a travel expense claim to his superior/payroll department.
Thanks