A commission salesperson, if required under their contract of employment is allowed to deduct a range of expenses incurred to earn that commission income. A form T2200 must be completed by the employer to claim these expenses. Expenses are limited to commissions earned. Generally, the expenses allowed are broader than those for non-commissioned employees. Items such as advertising, promotion, meals and entertainment, a share of property taxes and home insurance if an office in the home is required are all allowable. Office supplies and the lease cost of a computer are also allowed.