T2200: Declaration of Conditions of Employment
Form T2200 is the declaration an employer completes and signs so an employee can claim allowable employment expenses on their income tax and benefit return.
This is the genuine CRA PDF, unmodified. Source: CRA official page.
What is T2200?
T2200, Declaration of Conditions of Employment, is filled out by an employer to certify the conditions under which an employee worked and which expenses the employee was required to pay without reimbursement. The employee needs a signed T2200 on file to deduct employment expenses, such as home-office, supplies, or motor vehicle costs, on their return.
This is a dynamic (XFA) PDF designed for Adobe Acrobat Reader and will not fill in a web browser or a basic PDF viewer. Download it and open it in the free Adobe Acrobat Reader. The employee does not send the T2200 to the CRA with the return; they keep it in case the CRA asks for it, and report the expenses on Form T777.
Who files T2200?
- Employers certifying the conditions of employment for an employee
- Employees required to pay their own employment expenses without reimbursement
- Employees claiming home-office, supplies, or motor vehicle expenses
- Commission employees whose duties require them to incur expenses
How to fill out T2200
- Download the T2200 and open it in the free Adobe Acrobat Reader; it will not fill in a browser.
- The employer enters the employee's details and the period of employment.
- The employer answers the questions about the conditions and required expenses.
- The employer signs and dates the declaration to certify the information.
- The employee keeps the signed form, claims the expenses on Form T777, and files the return with the CRA.
Get T2200
This is a dynamic PDF from CRA: it only fills in correctly in Adobe Acrobat Reader, so there is no in-browser fill here. Download the genuine T2200 below and open it in the free Adobe Acrobat Reader to complete and save it.
Download the official T2200 PDFFrequently asked questions
Do I send the T2200 to the CRA?
No. The employee keeps the signed T2200 and does not file it with the return. It supports the employment expenses claimed on Form T777, and the CRA can ask to see it later.
Who fills out the T2200?
The employer completes and signs it to certify the conditions of employment. The employee then uses it to support their expense claim, but cannot complete it themselves.