T2200
The T2200 is the form an employer signs to certify that an employee was required to pay certain expenses as a condition of employment, which the employee needs before deducting them.
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Key facts
| Category | Personal tax |
|---|---|
| Also known as | Declaration of Conditions of Employment |
| Completed by | The employer, for the employee |
| Certifies | That the employee was required to incur specified expenses as a condition of employment |
| Filed | Not with the return; kept by the employee and produced on request |
| Québec counterpart | Form TP-64.3 |
| Authority | Canada Revenue Agency; Revenu Québec |
What it means in practice
Employees cannot deduct employment expenses without a signed T2200 (and, in Québec, the corresponding TP-64.3). The form is not filed with the return but must be produced if the CRA asks. It certifies the conditions of the job — that the employee had to maintain a home office, pay for supplies, or use their own vehicle without full reimbursement. The employer is attesting to facts, not granting a deduction. An employer that reimburses an expense in full should not certify it, and an employee who receives a non-taxable allowance for a cost generally cannot deduct that cost as well.
It authorises the claim; it does not substantiate it
The form certifies the conditions of employment — that the employee had to pay certain costs, was not reimbursed, and was required to work away from the employer's place of business or maintain a home office. Without it the deduction is unavailable. What it does not do is prove the amounts. The employee still needs receipts, a mileage log for vehicle claims, and a reasonable basis for apportioning home office costs by area and time. A review of an employment expense claim asks for those, not for the form alone. Employers are sometimes reluctant to sign, usually because they are unsure what they are attesting to. The certification is about the conditions imposed on the role, not about whether any particular expense was reasonable.
FAQ
My employer will not provide a T2200. Can I still claim?
Do I attach the T2200 to my return?
Need this applied to your situation?
A definition only gets you so far. Talk to a Montréal CPA about what this means for your return — in English or French.