When are Employers Required to Complete a T2200 for Employees?

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A T2200, Declaration of Conditions of Employment, is a Canada Revenue Agency form that an employer completes and gives to the employee. Generally, an employee will request the form, in the event where an employee's conditions of employment requires them to work from home and/or results in them incurring expenses that aren't covered by the company. The employee may be able to claim these expenses when they file their personal tax return. Québec has a similar form.

Typically, sales people or other employees who are required to work from home and/or cover their own expenses as a condition of employment can claim employment related expenses.  A T2200 form is a Canada Revenue Agency (CRA) form that an employer completes and gives to the employee. Employees in Québec can request their employer complete a TP-64.3-V, General Employment Conditions. 

Both the CRA and Revenue Québec have published guides with detailed information on what expenses may be claimed.  Canada Revenue Agency's eligible employment expenses guide can be found here. Québec's eligible employment expenses guide can be found here. The government agency will determine whether or not the individual qualifies for a deduction on their personal tax return.

Natasha Smyth, B.SC.(Agr.), CPM
For more information contact Info@onpayroll.ca

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