{"text_format":"3","workbook":"xlsx","n_sheets":9,"sheets":["Index","General","Expenses (Commission)","Expenses (Salary)","Motor Vehicle","Mileage","Home Office","Summary","Validation"],"not_rendered":{"macros":1,"defined_names":10,"comments":2},"read":"whole","date_system":"1900"}

{"sheet":"Index","index":0,"n_rows":18,"n_cols":14,"rows_kept":18,"merged":[[1,10,1,19],[2,10,2,19],[4,11,4,12],[4,13,4,18],[5,11,5,12],[5,13,5,18],[6,11,6,12],[6,13,6,18],[7,11,7,12],[8,11,8,12],[8,13,8,18],[9,11,9,12],[10,11,10,12],[10,13,10,18],[11,11,11,12],[12,11,12,12],[12,13,12,18],[13,11,13,12],[14,11,15,12],[14,13,15,18],[17,11,17,18]]}
[]
[{"$nulls":10},"Canadian Tax Guy's Employment Expenses Tax Template"]
[{"$nulls":10},"Index: How to use this spreadsheet"]
[]
[{"$nulls":11},"General:",null,"Enter some basic information about your employer here."]
[{"$nulls":11},"Expense Entry (Commissioned):",null,"For commissioned employees only.  Enter each expense into a new row of the table."]
[{"$nulls":11},"Expense Entry (Salaried):",null,"For salaried or commisioned employees. Enter each expense into a new row of the table."]
[]
[{"$nulls":11},"Motor Vehicle: (optional)",null,"Enter information relating to your vehicle expenses here."]
[]
[{"$nulls":11},"Mileage: (optional)",null,"Enter information relating to your employment mileage here."]
[]
[{"$nulls":11},"Home Office: (optional)",null,"Enter information relating to your home office expenses here."]
[]
[{"$nulls":11},"Expense Summary:",null,"A summary of your expense entries."]
[]
[]
[{"$nulls":11},"Questions/ideas for improvement?  Contact me."]

{"sheet":"General","index":1,"n_rows":10,"n_cols":5,"rows_kept":10,"merged":[[1,3,1,12],[3,7,3,11],[5,4,5,8],[5,10,5,11],[7,10,7,11],[9,10,9,11]]}
[]
[{"$nulls":3},"General Information"]
[null,"Index"]
[null,"General",null,null,"Employer's Name:"]
[null,"Expenses (Commission)"]
[null,"Expenses (Salary)",null,null,"Is your employer registered for GST/HST?"]
[null,"Vehicle"]
[null,"Mileage",null,null,"Is your employer a financial institution?"]
[null,"Home Office"]
[null,"Summary",null,null,"Are you a commissioned employee?"]

{"sheet":"Expenses (Commission)","index":2,"n_rows":18,"n_cols":9,"rows_kept":18,"merged":[[1,3,1,9],[3,4,3,8],[4,4,4,8],[5,4,5,8],[6,4,6,8],[8,4,9,8]]}
[]
[{"$nulls":3},"Expense Entry - Commissioned Employees"]
[null,"Index"]
[null,"General",null,null,"Enter your expenses with the GST/HST included."]
[null,"Expenses (Commission)",null,null,"If entering a summary total of an expense, enter 'Summary' as the description."]
[null,"Expenses (Salary)",null,null,"Select the 'Type' of expense from the drop down menu in the table."]
[null,"Vehicle",null,null,"Remember - do NOT enter vehicle or home expenses here!"]
[null,"Mileage"]
[null,"Home Office",null,null,"To add a new row: Right click the Table, select 'Insert' -> 'Table Rows Above', or, with macros enabled, click below to add a new row to the top of the table:"]
[null,"Summary"]
[]
[]
[]
[]
[{"$nulls":4},"Date","Type","Paid To","Description","Amount"]
[]
[{"$nulls":4},"2013-01-01","Other","ABC Ltd.","Example",0]
[{"$nulls":4},"Total",{"$nulls":3},{"$f":"SUBTOTAL(109,Expenses[Amount])","v":0}]

{"sheet":"Expenses (Salary)","index":3,"n_rows":18,"n_cols":9,"rows_kept":18,"merged":[[1,3,1,9],[3,4,3,8],[4,4,4,8],[5,4,5,8],[6,4,6,8],[8,4,9,8]]}
[]
[{"$nulls":3},"Expense Entry - Salaried Employees"]
[null,"Index"]
[null,"General",null,null,"Enter your expenses with the GST/HST included."]
[null,"Expenses (Commission)",null,null,"If entering a summary total of an expense, enter 'Summary' as the description."]
[null,"Expenses (Salary)",null,null,"Select the 'Type' of expense from the drop down menu in the table."]
[null,"Vehicle",null,null,"Remember - do NOT enter vehicle or home expenses here!"]
[null,"Mileage"]
[null,"Home Office",null,null,"To add a new row: Right click the Table, select 'Insert' -> 'Table Rows Above', or, with macros enabled, click below to add a new row to the top of the table:"]
[null,"Summary"]
[]
[]
[]
[]
[{"$nulls":4},"Date","Type","Paid To","Description","Amount"]
[]
[{"$nulls":4},"2013-01-01","Other","ABC Ltd.","Example",0]
[{"$nulls":4},"Total",{"$nulls":3},{"$f":"SUBTOTAL(109,SalaryExp[Amount])","v":0}]

{"sheet":"Motor Vehicle","index":4,"n_rows":29,"n_cols":9,"rows_kept":29,"merged":[[1,3,1,9],[3,6,3,7],[20,4,21,8]]}
[]
[{"$nulls":3},"Vehicle Expenses"]
[null,"Index"]
[null,"General",null,null,"Enter the year, make and model of your vehicle:"]
[null,"Expenses (Commission)"]
[null,"Expenses (Salary)",null,null,"Enter the total KM driven in the year for employment purposes:",null,null,{"$f":"Mileage[[#Totals],[Total KM]]","v":0}]
[null,"Vehicle",null,null,"Enter the total KM driven in the year:",null,null,0]
[null,"Mileage"]
[null,"Home Office",null,null,"If this is the first year you are claiming vehicle expenses with this vehicle:"]
[null,"Summary"]
[{"$nulls":4},"Enter the date you started using your vehicle for employment purposes:"]
[]
[{"$nulls":4},"Enter the estimated value of your vehicle on the date above:"]
[]
[{"$nulls":4},"Instructions for entering rows in the table:"]
[{"$nulls":4},"Enter your expenses with the GST/HST included, if applicable."]
[{"$nulls":4},"Only include employment-related parking in this table."]
[{"$nulls":4},"If entering a summary total of an expense, enter 'Summary' as the description."]
[{"$nulls":4},"Select the 'Type' of expense from the drop down menu in the table."]
[]
[{"$nulls":4},"To add a new row: Right click the Table, select 'Insert' -> 'Table Rows Above', or, with macros enabled, click below to add a new row to the top of the table:"]
[]
[]
[]
[]
[{"$nulls":4},"Date","Type","Paid To","Description","Amount"]
[]
[{"$nulls":4},"2013-01-01","Other","ABC Ltd.","Example",0]
[{"$nulls":4},"Total",{"$nulls":3},{"$f":"SUBTOTAL(109,Vehicle[Amount])","v":0}]

{"sheet":"Mileage","index":5,"n_rows":23,"n_cols":9,"rows_kept":23,"merged":[[1,3,1,9],[6,4,8,8],[13,4,13,8]]}
[]
[{"$nulls":3},"Mileage Tracker"]
[null,"Index"]
[null,"General",null,null,"Enter the vehicle for which you are tracking:"]
[null,"Expenses (Commission)"]
[null,"Expenses (Salary)"]
[null,"Vehicle",null,null,"Enter employment KM only in this table. Travel between your home and your principal place of employment does NOT qualify as employment KM. Examples of eligible employment KM are driving to and from clients, driving to different job sites, etc."]
[null,"Mileage"]
[null,"Home Office"]
[null,"Summary"]
[{"$nulls":4},"Instructions for entering rows in the table:"]
[{"$nulls":4},"Enter the date, and enter your beginning and ending odometer reading for each trip, or enter the total KM driven."]
[{"$nulls":4},"Record the purpose of your travel, i.e. who you went to see/where you went, and your purpose of being there."]
[{"$nulls":4},"To add a new row: Right click the Table, select 'Insert' -> 'Table Rows Above', or, with macros enabled, click below to add a new row to the top of the table:"]
[]
[]
[]
[]
[]
[{"$nulls":4},"Date","Beginning KM","Ending KM","Total KM","Description"]
[{"$nulls":7},{"$f":"Mileage[Ending KM]-Mileage[Beginning KM]","v":0}]
[{"$nulls":4},"2013-01-01",{"v":100000,"d":"100,000"},{"v":100000,"d":"100,000"},{"$f":"Mileage[Ending KM]-Mileage[Beginning KM]","v":0},"Meeting w/ Mr. Smith at his office - Fergus, ON"]
[{"$nulls":4},"Total",null,null,{"$f":"SUBTOTAL(109,Mileage[Total KM])","v":0}]

{"sheet":"Home Office","index":6,"n_rows":30,"n_cols":9,"rows_kept":30,"merged":[[1,3,1,9],[3,6,3,7],[5,5,6,7],[7,5,8,7],[21,4,22,8]]}
[]
[{"$nulls":3},"Home Office Expenses"]
[null,"Index"]
[null,"General",null,null,"Are you eligible to claim home office expenses?  "]
[null,"Expenses (Commission)",null,null,"You must meet ONE of the two following conditions:"]
[null,"Expenses (Salary)",{"$nulls":3},"1) Your principle (>50%) place of employment is you home - i.e., you don't rent an office/have another workplace you work from more regularly than your home."]
[null,"Vehicle"]
[null,"Mileage",{"$nulls":3},"2) Your home office space is used exclusively for employment purposes AND you use your home office space to meet clients on a regular basis."]
[null,"Home Office"]
[null,"Summary"]
[{"$nulls":4},"Determining employment % use:"]
[]
[{"$nulls":5},"Enter the total area used for employment:"]
[{"$nulls":5},"Enter the total area of your home:"]
[]
[]
[{"$nulls":4},"Instructions for entering rows in the table:"]
[{"$nulls":4},"Enter your expenses with the GST/HST included, if applicable."]
[{"$nulls":4},"If entering a summary total of an expense, enter 'Summary' as the description."]
[{"$nulls":4},"Select the 'Type' of expense from the drop down menu in the table."]
[{"$nulls":4},"If you are not a commissioned employee, you are not eligible to deduct property taxes or house insurance!"]
[{"$nulls":4},"To add a new row: Right click the Table, select 'Insert' -> 'Table Rows Above', or, with macros enabled, click below to add a new row to the top of the table:"]
[]
[]
[]
[]
[{"$nulls":4},"Date","Type","Paid To","Description","Amount"]
[]
[{"$nulls":4},"2013-01-01","Other","ABC Ltd.","Example",0]
[{"$nulls":4},"Total",{"$nulls":3},{"$f":"SUBTOTAL(109,HomeOffice[Amount])","v":0}]

{"sheet":"Summary","index":7,"n_rows":60,"n_cols":8,"rows_kept":60,"merged":[[1,3,1,9],[3,4,3,8],[5,4,5,5],[15,4,15,5],[17,4,17,5],[25,4,25,5],[27,4,27,5],[41,4,41,5],[42,4,42,5],[43,4,43,5],[45,4,45,5],[58,4,58,5],[59,4,59,5]]}
[]
[{"$nulls":3},"Expense Summary"]
[null,"Index"]
[null,"General",null,null,"This is a summary of all numerical data entered in this workbook for use in preparation of your tax return."]
[null,"Expenses (Commission)"]
[null,"Expenses (Salary)",null,null,"Expenses (Commissioned)"]
[null,"Vehicle",{"$nulls":3},{"$f":"Validation!C1","v":"Accounting and legal fees"},{"$f":"SUM(IF(Expenses[Type]=F7,Expenses[Amount],0))","v":0}]
[null,"Mileage",{"$nulls":3},{"$f":"Validation!C2","v":"Advertising and promotion"},{"$f":"SUM(IF(Expenses[Type]=F8,Expenses[Amount],0))","v":0}]
[null,"Home Office",{"$nulls":3},{"$f":"Validation!C3","v":"Meals & entertainment"},{"$f":"SUM(IF(Expenses[Type]=F9,Expenses[Amount],0))","v":0}]
[null,"Summary",{"$nulls":3},{"$f":"Validation!C4","v":"Lodging"},{"$f":"SUM(IF(Expenses[Type]=F10,Expenses[Amount],0))","v":0}]
[{"$nulls":5},{"$f":"Validation!C5","v":"Supplies"},{"$f":"SUM(IF(Expenses[Type]=F11,Expenses[Amount],0))","v":0}]
[{"$nulls":5},"Motor vehicle (below)",{"$f":"IF(commission=\"Yes\",IFERROR(H44,0),0)","v":0}]
[{"$nulls":5},"Home office (below)",{"$f":"IF(commission=\"Yes\",IFERROR(H60,0),0)","v":0}]
[{"$nulls":5},{"$f":"Validation!C6","v":"Other"},{"$f":"SUM(IF(Expenses[Type]=F14,Expenses[Amount],0))","v":0}]
[]
[{"$nulls":4},"Total Expenses (Commissioned)",null,null,{"$f":"SUM(G7:G16)","v":0}]
[]
[{"$nulls":4},"Expenses (Salary)"]
[{"$nulls":5},{"$f":"Validation!G1","v":"Legal fees"},{"$f":"SUM(IF(SalaryExp[Type]=F19,SalaryExp[Amount],0))","v":0}]
[{"$nulls":5},{"$f":"Validation!G2","v":"Travel"},{"$f":"SUM(IF(SalaryExp[Type]=F20,SalaryExp[Amount],0))","v":0}]
[{"$nulls":5},{"$f":"Validation!G3","v":"Supplies"},{"$f":"SUM(IF(SalaryExp[Type]=F21,SalaryExp[Amount],0))","v":0}]
[{"$nulls":5},"Motor vehicle (below)",{"$f":"IF(commission=\"No\",IFERROR(H44,0),0)","v":0}]
[{"$nulls":5},"Home office (below)",{"$f":"IF(commission=\"No\",IFERROR(H60,0),0)","v":0}]
[{"$nulls":5},{"$f":"Validation!G4","v":"Other"},{"$f":"SUM(IF(SalaryExp[Type]=F24,SalaryExp[Amount],0))","v":0}]
[]
[{"$nulls":4},"Total Expenses (Salary)",null,null,{"$f":"SUM(G19:G25)","v":0}]
[]
[{"$nulls":4},"Motor Vehicle Expenses"]
[]
[{"$nulls":5},"Employment KM",{"$f":"'Motor Vehicle'!H6","v":0}]
[{"$nulls":5},"Total KM",{"$f":"'Motor Vehicle'!H7","v":0}]
[{"$nulls":5},"% Employment Use",{"$f":"G30/G31","v":{"$error":"#DIV/0!"}}]
[]
[{"$nulls":5},"Fuel",{"$f":"SUM(IF(Vehicle[Type]=Validation!J1,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"Interest",{"$f":"SUM(IF(Vehicle[Type]=Validation!J6,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"Insurance",{"$f":"SUM(IF(Vehicle[Type]=Validation!J3,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"License & registration",{"$f":"SUM(IF(Vehicle[Type]=Validation!J4,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"Maintenance & repairs",{"$f":"SUM(IF(Vehicle[Type]=Validation!J2,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"Leasing",{"$f":"SUM(IF(Vehicle[Type]=Validation!J5,Vehicle[Amount],0))","v":0}]
[{"$nulls":5},"Other",{"$f":"SUM(IF(Vehicle[Type]=Validation!J8,Vehicle[Amount],0))","v":0}]
[{"$nulls":4},"Total",null,null,{"$f":"SUM(G34:G40)","v":0}]
[{"$nulls":4},"Less: Personal Portion",null,null,{"$f":"-H41*(1-G32)","v":{"$error":"#DIV/0!"}}]
[{"$nulls":4},"Add: Employment-Related Parking",null,null,{"$f":"SUM(IF(Vehicle[Type]=Validation!J7,Vehicle[Amount],0))","v":0}]
[{"$nulls":4},"Total Motor Vehicle Expense",null,null,{"$f":"SUM(H41:H43)","v":{"$error":"#DIV/0!"}}]
[]
[{"$nulls":4},"Workspace-in-home expenses"]
[]
[{"$nulls":5},"Employment Use",{"$f":"'Home Office'!H13","v":0}]
[{"$nulls":5},"Total",{"$f":"'Home Office'!H14","v":0}]
[{"$nulls":5},"% Employment Use",{"$f":"G48/G49","v":{"$error":"#DIV/0!"}}]
[]
[{"$nulls":5},"Heat",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M1,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Electricity",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M2,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Insurance (commission only)",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M3,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Maintenance",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M4,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Property Taxes (commission only)",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M6,HomeOffice[Amount],0))","v":0}]
[{"$nulls":5},"Other",{"$f":"SUM(IF(HomeOffice[Type]=Validation!M7,HomeOffice[Amount],0))","v":0}]
[{"$nulls":4},"Total",null,null,{"$f":"SUM(G52:G57)","v":0}]
[{"$nulls":4},"Less: Personal Portion",null,null,{"$f":"-H58*(1-G50)","v":{"$error":"#DIV/0!"}}]
[{"$nulls":4},"Total Workspace-in-home",null,null,{"$f":"SUM(H58:H59)","v":{"$error":"#DIV/0!"}}]

{"sheet":"Validation","index":8,"n_rows":8,"n_cols":13,"rows_kept":8,"hidden":true}
["Yes",null,"Accounting and legal fees",{"$nulls":3},"Legal fees",null,null,"Fuel",null,null,"Heat"]
["No",null,"Advertising and promotion",{"$nulls":3},"Travel",null,null,"Maintenance & repairs",null,null,"Electricity"]
[null,null,"Meals & entertainment",{"$nulls":3},"Supplies",null,null,"Insurance",null,null,"Insurance"]
[null,null,"Lodging",{"$nulls":3},"Other",null,null,"License & registration",null,null,"Maintenance"]
[null,null,"Supplies",{"$nulls":6},"Leasing costs",null,null,"Mortgage interest"]
[null,null,"Other",{"$nulls":6},"Interest",null,null,"Property taxes"]
[{"$nulls":9},"Parking",null,null,"Other"]
[{"$nulls":9},"Other"]