If you're a salaried employee in Canada who incurs expenses to do your job — whether that's working from home, travelling for work, or buying supplies — Form T2200 is the document that unlocks your ability to claim those costs on your tax return. Here's what you need to know about getting one, what it covers, and how to use it.
What is Form T2200?
Form T2200 is a tax document — officially titled "Declaration of Conditions of Employment" — that your employer fills out to certify you're required to pay certain expenses as part of your job. Once signed, it allows you to deduct those eligible costs on your income tax return. The form is issued by the Canada Revenue Agency (CRA) and is the starting point for any salaried employee looking to claim work-related deductions.
But driving your car to the office every day and occasionally tapping out some work emails at your dining room table won't get you a T2200, or, for that matter, a justification for a tax deduction on your car payment or rent from the CRA. T2200 forms are sent to a very specific subset of workers who wouldn't be able to do their jobs unless they take on the financial burden of specific unreimbursed expenses.
Self-employed workers and business owners have many deductible expenses at their disposal. Salaried employees are more limited — and the T2200 is what makes their deductions possible. (Jobs and "gigs" can seem similar, so the CRA created a pamphlet to help you determine whether you are technically an employee or self-employed.)
Who is eligible for a T2200
Not every employee qualifies for a T2200. Your employer will only complete one if your contract requires you to cover certain expenses as a condition of your employment. Common situations include:
You work from home for more than 50% of the time over a period of at least 4 consecutive weeks
You are required to travel regularly as part of your duties (away from your employer's office)
You pay for your own supplies, equipment, or tools needed to do your job
You rent office space or workspace outside your employer's premises
If you're unsure whether your situation qualifies, the CRA's publication T4044 provides a thorough primer on what's deductible and what's not. (No, that $5,000 Brioni jacket is not deductible as "protective clothing.")
If, after reviewing the guidelines, you feel you are entitled to a T2200 from your employer, reach out to your company's human resources department.
What's in the T2200
Besides an employee's name, address, and social insurance number, the T2200 features just 14 questions. The most basic but important one indicates whether the employee is allowed to claim anything: "Did this employee's contract require them to pay their own expenses while carrying out the duties of employment?" An answer of "no" to this question means the employee won't be able to deduct any expenses at all.
Other questions ask whether the employee must travel to places other than the office as part of their job. Does the employee need to rent an office? Have a car? A business cell phone? Use part of their home as an office? Need to own a power saw? (A couple of the questions are quite specific.)
What expenses can you claim with a T2200
There's a long list of deductible expenses, some as narrow as "musical instrument expenses." Have a look at this T777 info to get the full picture of what might appear on your T2200.
The categories that most filers will be concerned with include:
Automobile expenses — fuel, maintenance, insurance, and leasing costs for a vehicle required for work
Home office expenses — a portion of rent, utilities, internet, and maintenance if you work from home regularly
Office supplies — materials you purchase for your job
Meals and entertainment — work-related meals and client entertainment
Cell phone and internet — when required by your employer
Professional dues and union fees
Tools and equipment — specific to your trade
What is the difference between T2200 and T777
These two forms work together, but they serve different purposes and are completed by different people.
The T2200 is completed by your employer. It certifies the conditions of your employment — essentially confirming that your job requires you to pay for certain expenses. You keep it on file, and the CRA does not receive a copy of it. But if the CRA ever comes knocking for supporting documentation, you'll need to produce it, so store it somewhere safe and accessible.
The T777 is completed by you, the employee. This is where you itemise your actual deductible expenses — adding up the amounts you spent in each category. Unlike the T2200, you are required to submit a completed T777 with your tax return.
Think of the T2200 as the key that opens the door, and the T777 as the form where you walk through it.
How to claim employment expenses with a T2200
Once you know you're eligible, here's how the process works:
Get a signed T2200 from your employer. Most employers will complete this automatically if your role qualifies, but you may need to request it from your human resources department.
Gather your receipts and records. Collect documentation for the expenses you plan to claim. Keep everything organised by category (automobile, home office, supplies, and so on).
Complete Form T777. Use the "Statement of Employment Expenses" to list each deductible expense and the amounts.
File the T777 with your tax return. You do not submit the T2200, but you must have it on hand if the CRA requests it.
Keep your records for at least 6 years. Store your T2200, T777, and all supporting receipts — the CRA can request documentation at any time during that window.
Home office expenses and the T2200
If you regularly work from home as a condition of your employment, you may be able to deduct a portion of your household costs. Eligible expenses for salaried employees typically include:
Electricity, heat, and water
Internet access fees
Maintenance and minor repair costs
Rent (if you rent your home)
However, as a salaried employee, you generally cannot claim mortgage interest, property taxes, or home insurance as employment expenses. Those deductions are typically available only to commission-based employees or the self-employed.
To calculate your deduction, determine the percentage of your home used exclusively for work — for example, if your office occupies 15% of your home's total square footage, you can claim 15% of the eligible expenses listed above.
Most queries you might have about home offices are covered in the CRA's guide, "Work-space-in-the-home expenses."
What to watch out for when filing
How important are T2200 forms? As illustrated by the tax saga of one Toronto worker, reported on by The Financial Post. The CRA denied $4,013 of business-related expenses claimed by a film-industry lighting technician. The rejection left him so outraged that he went to court where a judge asked him to produce a T2200, which he didn't have. The judge ruled that because his employer hadn't sent him a T2200, and wasn't required to for the kind of job he held, the fact that he didn't get one was "fatal."
Beyond having the form itself, here are a few things to be careful about:
Do not claim reimbursed expenses. Items 5 and 10 on the T2200 ask if the employer has reimbursed the employee for any expenses and how much. On the current form, Question 5 asks whether the employer reimbursed the employee for supplies, home-office or cell-phone expenses. Question 10 covers reimbursed vehicle, travel and other expenses. When completing your taxes, make sure the amount your employer reimbursed you is not included in your deductible expenses. Claiming reimbursed expenses as a deduction is not allowed by the CRA.
Keep your T2200 on file. The CRA won't receive a copy of this form — it's provided only to you, the employee. But you'll need it if the CRA requests supporting documentation.
Don't inflate or fabricate expenses. The CRA can audit your claims and request receipts for every expense you deduct. Accuracy matters.
T2200 in Quebec
If you work in Quebec, you'll deal with an additional form: the TP-64.3-V, issued by Revenu Quebec. This form serves the same purpose as the federal T2200 — it's a declaration of conditions of employment — but it's specific to your Quebec provincial tax return.
In most cases, Quebec employees will need both the T2200 (for their federal return) and the TP-64.3-V (for their provincial return). Your employer should be able to provide both.
