CRA Form T2200, Declaration of Conditions of Employment

About CRA Form T2200, Declaration of Conditions of Employment

The T2200, Declaration of Conditions of Employment, is a CRA form an employer completes and signs. It confirms the conditions of a person's job and whether they had to pay for their own work expenses. An employee needs this signed form to claim eligible employment expenses on their tax return.

The employer answers questions about the role, such as whether the employee had to work from home, use a vehicle, or cover supplies. The employee keeps the form and does not file it with the return, but must produce it if the CRA asks. This page is a general helper, not tax advice, so always download and file the current official form from the CRA.

Who needs to complete it

• Employees who paid for job expenses their employer did not reimburse.
• Employers asked by staff to confirm the conditions of their work.
• Commissioned employees who cover their own selling costs.
• Employees required to work from home under their employment terms.

How to fill out CRA Form T2200, Declaration of Conditions of Employment

1. 1The employer enters the employee name, address, and the tax year the declaration covers.
2. 2Answer whether the employee's contract required them to pay their own expenses.
3. 3State whether the employee had to work away from the employer's place of business.
4. 4Confirm whether the employee was required to work from home and for what share of the time.
5. 5Note any allowance or reimbursement the employee received and the amount.
6. 6Answer the sections on vehicle use, supplies, home office, and assistant costs that apply.
7. 7The employer signs and dates the declaration and adds their name, title, and phone number.
8. 8Give the signed form to the employee, who keeps it with their records rather than filing it.