Net commissions are commissions earned minus:
- source deductions for provincial and federal income tax, employment insurance and the Quebec Pension Plan;
and
-
expenses actually incurred to earn the commissions in question.
Where a worker receives only commissions (employee or self-employed worker) or receives both a salary and commissions (employee), he or she may deduct all expenses incurred for the purpose of earning income up to the amount of the commissions made. However, salespersons who normally work on the premises of their employer's business are not entitled to deduct their expenses.