Form T2200 "Declaration of Conditions of Employment" - Canada

What Is Form T2200?

Form T2200, Declaration of Conditions of Employment, is a document that is supposed to be completed by an employer and given to their employee. The purpose of the document is to provide the employee with information about employment expenses that can be deducted from their income. This form was issued by the Canadian Revenue Agency (CRA) and was last revised on . A fillable T2200 Form is available for download below.

Alternate Names:

  • T2200 Tax Form;
  • T2200 Income Tax Form.

After the employer has completed Tax Form T2200 they are supposed to hand it to their employee, who must keep it in their records in case the CRA will ask to see it. The employee can use the information presented in the form to deduct work expenses. These expenses can include supplies, advertising, parking, etc. To learn more about what kind of expenses are considered work expenses and which part of them can be deducted the employee can check out the official website of the Government of Canada or see Form T4044, Employment Expenses.

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How to Fill Out T2200 Form?

Tax Form T2200 is presented on three pages and contains four parts. These parts include:

  1. Introduction. The document starts with a title and instructions about the purpose of the document, who must complete it, and what to do with it after it has been filled out.
  2. Information About the Employee. In the first part of the document, the employer is supposed to designate the personal information of their employee. It includes their full name, tax year, and social insurance number. In addition to this, the employer must designate the home address and business address of their employee, their job title, and a brief description of their abilities.
  3. Conditions of Employment. This is the biggest section of the form and includes 13 questions that the employer must answer. By answering them, the employer will describe the conditions the employee is working in, their employment period, whether they are entitled to a motor vehicle, whether they are required to pay work expenses without receiving an allowance, etc. The employer must also state whether the employment contract requires the employee to rent an office, employ an assistant, or pay for a cell phone. This information will determine what amounts the employee will be able to deduct from their income, therefore the employer must be precise and honest in their answers.
  4. Employer Declaration. At the end of the form, the employer must certify that the information presented in the form is true and correct. They must indicate the name of the employer, the name and title of the person who is authorized by the employer, telephone number, signature, and the date when the document was signed.
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Declaration of Conditions of Employment
The employer must complete this form for the employee to deduct employment expenses from their income.
The employee does not have to file this form with their return, but must keep it in case we ask to see it. For details about
claiming employment expenses, see Guide T4044, Employment Expenses, or the following archived interpretation bulletins:
IT352R2 – Employee's Expenses, Including Work Space in Home Expenses, and IT522R – Vehicle, Travel and Sales
Expenses of Employees.
Part A – Employee information (please print)
Last name
First name
Tax year
Employer address
Job title and brief description of duties
Part B – Conditions of employment
1. Did this employee's contract require them to pay their own expenses while carrying out the duties
of employment?
Yes
No
Answer "yes" even if you provide an allowance or a reimbursement in respect of some or all such
expenses.
If no, the employee is not entitled to claim employment expenses, and you are not required to
answer any of the other questions.
2. Did you normally require this employee to travel to locations that were not your place of business
or between different locations of your places of business, during the course of performing their
employment duties?
Yes
No
If yes, what was the employee's area of travel
(be specific)?
3. Did you require this employee to be away for at least 12 consecutive hours from the municipality
and metropolitan area (if there is one) of your business where the employee normally reported
Yes
No
for work?
If yes, how frequently?
Year
Month Day
Year
Month Day
4. Indicate the period(s) of employment during the year:
From
to
If there was a break in employment, specify dates:
5. Did this employee receive or were they entitled to receive a motor vehicle allowance?
Yes
No
If yes, indicate:
• the amount received as a fixed allowance, such as a flat monthly allowance $
• the per km rate used
($/km), and the amount received
$
• the amount of the allowance that was included on the employee's T4 slip
$
Did this employee have the use of a company vehicle?
Yes
No
Was the employee responsible for any of the expenses incurred for the company vehicle?
Yes
No
If yes, indicate the amount and type of expenses:
Amount
Type of expense
$
$
$
T2200 E (20)
(Ce formulaire est disponible en français.)
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Clear Data
Protected B when completed
Declaration of Conditions of Employment
The employer must complete this form for the employee to deduct employment expenses from their income.
The employee does not have to file this form with their return, but must keep it in case we ask to see it. For details about
claiming employment expenses, see Guide T4044, Employment Expenses, or the following archived interpretation bulletins:
IT352R2 – Employee's Expenses, Including Work Space in Home Expenses, and IT522R – Vehicle, Travel and Sales
Expenses of Employees.
Part A – Employee information (please print)
Last name
First name
Tax year
Employer address
Job title and brief description of duties
Part B – Conditions of employment
1. Did this employee's contract require them to pay their own expenses while carrying out the duties
of employment?
Yes
No
Answer "yes" even if you provide an allowance or a reimbursement in respect of some or all such
expenses.
If no, the employee is not entitled to claim employment expenses, and you are not required to
answer any of the other questions.
2. Did you normally require this employee to travel to locations that were not your place of business
or between different locations of your places of business, during the course of performing their
employment duties?
Yes
No
If yes, what was the employee's area of travel
(be specific)?
3. Did you require this employee to be away for at least 12 consecutive hours from the municipality
and metropolitan area (if there is one) of your business where the employee normally reported
Yes
No
for work?
If yes, how frequently?
Year
Month Day
Year
Month Day
4. Indicate the period(s) of employment during the year:
From
to
If there was a break in employment, specify dates:
5. Did this employee receive or were they entitled to receive a motor vehicle allowance?
Yes
No
If yes, indicate:
• the amount received as a fixed allowance, such as a flat monthly allowance $
• the per km rate used
($/km), and the amount received
$
• the amount of the allowance that was included on the employee's T4 slip
$
Did this employee have the use of a company vehicle?
Yes
No
Was the employee responsible for any of the expenses incurred for the company vehicle?
Yes
No
If yes, indicate the amount and type of expenses:
Amount
Type of expense
$
$
$
T2200 E (20)
(Ce formulaire est disponible en français.)
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6. Did you require this employee to pay for expenses for which they did or will receive a
reimbursement?
Yes
No
If yes, indicate the amount and type of expenses that were:
Amount
Type of expense
Included on T4 slip
• received upon proof of payment
Yes
No
$
• charged to the employer, such as
credit card charges
Yes
No
$
7. Did you require this employee to pay other expenses for which they did not receive any allowance
or reimbursement?
Yes
No
If yes, indicate the type(s) of
expenses:
8. Did you pay this employee wholly or partly by commission according to the volume of sales made
or contracts negotiated?
Yes
No
If yes, indicate the commissions paid $
and the type of goods sold or contracts negotiated
Is there a business development account or other similar commission income account available
from which the employee's employment expenses are paid or reimbursed?
Yes
No
If yes, is the commission income from this account included in box 14 of the T4 slip?
Yes
No
9. Did this employee's contract of employment require them to:
• rent an office away from your place of business?
Yes
No
• employ a substitute or assistant?
Yes
No
Yes
No
• pay for supplies that the employee used directly in their work?
• pay for the use of a cell phone?
Yes
No
Yes
No
Did you or will you reimburse this employee for any of these expenses?
If yes, indicate the type of expense and amount you did or will reimburse:
Amount
Type of expense
Included on T4 slip
Yes
No
$
Yes
No
$
Yes
No
$
Yes
No
10. Did this employee's contract of employment require them to use a portion of their home for work?
Note : This does not have to be part of the employee's employment contract and may be a written
or verbal agreement between you and your employee.
If yes, approximately what percentage of the employee's duties of employment were performed at
their home office?
%
Yes
No
Did you or will you reimburse this employee for any of their work-space-in-the-home expenses?
If yes, indicate the type of expense and amount you did or will reimburse:
Amount
Type of expense
Included on T4 slip
Yes
No
$
Yes
No
$
Yes
No
$
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T2200 E (20)
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Yes
No
11. Did this employee work for you as a tradesperson?
If yes, did you require this employee, as a condition of employment, to purchase and provide tools
that were used directly in their work?
Yes
No
Yes
No
If yes, do all of the tools itemized on the list provided to you by the employee satisfy this condition?
Please sign and date the list.
Yes
No
12. Did this employee work for you as an apprentice mechanic?
If yes, was this employee registered in a program established under the laws of Canada or of a
province or territory that leads to a designation under those laws as a mechanic licensed to repair
self-propelled motorized vehicles?
Yes
No
Did you require this apprentice mechanic, as a condition of employment, to purchase and provide
tools that were used directly in their work?
Yes
No
If yes, are all of the tools itemized on the list provided to you by the employee used in
connection with the employee's work for you as an apprentice mechanic in the program described
in this question?
Yes
No
Please sign and date the list.
13. Did this employee work for you in forestry operations?
Yes
No
Did this employee, as a condition of employment, have to provide a power saw (including a chain
saw or tree trimmer)?
Yes
No
Employer declaration
I certify that the information given on this form is, to the best of my knowledge, correct and complete.
Note: Clearly print the name and telephone number of the authorized person in case we need to call to verify information.
Name of employer
Name and title of authorized person
ext.
Date
Telephone number
Signature of employer or authorized person
This section is to be completed by the employee if this form is requested by the Canada Revenue Agency.
Social insurance number
Name of employee
Date
Home address
See the privacy notice on your return.
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