Everything You Need to Know about T2200 Form
The T2200 is a Declaration of Conditions and Employment form that an employer completes for employees in the event where an employee's conditions of employment requires them to work from home and/or results in them incurring expenses. However, they cannot claim it unless you, as their employer, complete Form T2200. The form comes with obligations that you should be aware of.
T2200s can be shared with employees as a PDF, which can be printed and completed manually or as a fillable/savable PDF, which can be completed electronically.
Employee and Employer Obligations
Certain employees, often those who are remunerated on a commission basis, are entitled to claim deductions for expenses incurred as part of their employment. To do so, they use Form T777 – Statement of Employment Expenses. The Income Tax Act imposes upon them the additional obligation of obtaining, from their employer, a declaration of their conditions of employment. They do not need to attach this form with their tax return but must have it on file.
As an employer, you are obligated to complete the form truthfully and return it to the employee. You should also keep a copy for your files. The form must be completed each year that your employee wants to claim deductions.
For more information, please read through the CRA website for this topic here. However, it is always better to consult accounting professionals for more details.
(*) This article is intended as general information only and is not to be relied upon as constituting legal, financial, or other professional advice. A professional advisor should be consulted regarding your specific situation.
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