CRA forms
Form T2200 Explained: Declaration of Conditions of Employment
More than 50%of working time at home for at least four consecutive weeks, one of the two ways an employee's home work space qualifies.
Sources checked October 20263 min read
What the form is for
An employee can deduct work expenses only in narrow circumstances, and the first condition is usually that the employment contract required them to pay those expenses themselves. Form T2200, Declaration of Conditions of Employment, is the employer's confirmation of those conditions. The employer completes and signs it; the employee does not file it, but keeps it in case the CRA asks to see it, and claims the expenses on Form T777.
If the answer to the first question, whether the contract required the employee to pay their own expenses, is no, the employee cannot claim employment expenses and the employer does not need to answer anything else.
Key points
- Completed and signed by the employer, kept by the employee
- Needed before an employee can claim most employment expenses
- Home work space: more than 50% of working time at home for four weeks in a row, or regular in person meetings there
- The expenses themselves are claimed on Form T777
What the employer is asked
The form runs to three pages, and most employees need only some of it completed.
| Part or question | What it covers |
|---|---|
| Parts A and B | The employee, their job title and duties, and the employer |
| Questions 1 and 2 | Whether the employee had to pay their own expenses, and any commission pay |
| Questions 3 to 5 | Supplies, a cell phone, an assistant, an office away from work, the home work space, and what was reimbursed |
| Questions 6 to 11 | Travel away from the employer's premises, absences of 12 hours or more, vehicle allowances, company vehicles and other costs |
| Questions 12 and 13 | Tools bought by employed tradespeople and apprentice mechanics |
| Part D | The employer's declaration and signature |
The home work space test
For a home work space, the employer first confirms that it required the employee to work from home, which can be a written or a verbal agreement. It then answers two questions: whether the employee worked more than 50% of the time from home for at least four consecutive weeks in the year, and whether the space was used only for work and regularly for in person meetings with clients or others. Meeting either condition is enough.
Getting it right as an employer
The form should describe the conditions that actually applied. An employer that reimbursed expenses records the amounts in question 5 or 10, and anything reimbursed cannot be deducted again by the employee. Signing a T2200 for conditions that did not exist exposes both the employer and the employee if the CRA reviews the claim.
Employers with many staff working from home often issue the form to everyone in the same position at once. That is fine, as long as the answers fit each person's actual arrangement.
Quick answers
Does the employee send Form T2200 to the CRA?
No. The employee keeps the signed form with their records and shows it only if the CRA asks.
Who fills out Form T2200?
The employer, who answers the questions and signs the declaration in Part D.
Can an employee claim home office expenses without a T2200?
Generally no. The employer has to confirm on Form T2200 that the employee was required to work from home.
Related pages
Official sources
Call or email and we will tell you which records we need and what the work costs, in writing, before anything starts.
Important. This article provides general educational information, not legal or tax advice for a specific business. Rules, administrative policies, rates and deadlines can change. Confirm your facts and current obligations with the responsible government agency and a qualified adviser.