Fill Form T2200 online
Declaration of Conditions of Employment
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Form T2200 in short
Form T2200 is the declaration an employer fills out to confirm the conditions of a person's job, such as having to pay their own expenses or work from home. The employee needs a completed and signed T2200 to deduct most employment expenses on Form T777. The employee keeps the form and does not send it with their return.
| Issued by | Canada Revenue Agency (CRA) |
|---|---|
| Current version | 2025 version (checked 2026-10-25) |
| Who fills it in | The employer completes and signs Parts A to D. The form says the employer must complete it and give it to the employee for the employee to be able to deduct employment expenses. The CRA says it is up to the employer to decide who is authorized to sign it. |
| Who receives it | The employee. The employee keeps it with their records and only fills in Part E if the CRA asks them to send the form in. |
| Where to send it | Do not send it to the CRA with the return. The employee keeps it in case the CRA asks to see it. The employee claims the expenses on Form T777 and enters the total on line 22900 of their return. |
| Deadline | No fixed CRA filing date, because the form is not filed. The employee needs it before claiming employment expenses for that tax year. The CRA says to keep the T2200 and receipts for six years. |
| Official links | Official page · Official PDF · Official instructions |
What changed
This is the 2025 version, for the 2025 tax year. The CRA says the temporary flat rate method for home office expenses does not apply to 2023 and later tax years, so the simplified Form T2200S (used for 2020, 2021 and 2022) is not used for current years. Employees claiming home office expenses now need a full T2200.
How to fill out Form T2200, line by line
| Part A | Employee information The employee's last name, first name, the tax year, job title and a brief description of their duties. |
| Part B | Employer information The employer's name and address. |
| Part C, question 1 | Did the contract require the employee to pay their own expenses? Answer yes even if you gave an allowance or reimbursement for some or all of the expenses. If no, the employee cannot claim employment expenses and the rest of Part C does not need to be answered. If yes, enter the period of employment and any break in employment. |
| Part C, question 2 | Commission employees Whether the employee was paid wholly or partly by commission, the commissions paid, the type of goods sold or contracts negotiated, and details of any business development account. |
| Part C, question 3 | Office, assistant, supplies and cell phone Whether the contract required the employee to rent an office away from your place of business, employ a substitute or assistant, pay for supplies used directly in their work, or pay for a cell phone. |
| Part C, question 4 | Work space in the home Whether you required the employee to use part of their home for work. This can be a written or verbal agreement. If yes, say whether they worked from home more than 50% of the time for at least four consecutive weeks, and whether they used the space regularly for in-person meetings. |
| Part C, question 5 | Reimbursements for office and home office expenses The amount and type of any expenses from questions 3 and 4 that you did or will reimburse, and whether each amount is on the T4 slip. If the employee only had home office expenses, skip to Part D. |
| Part C, questions 6 and 7 | Travel Whether you normally required the employee to travel to places other than your place of business, the area of travel, and whether they had to be away for at least 12 consecutive hours from the municipality where they normally report for work. |
| Part C, questions 8 and 9 | Motor vehicle allowance and company vehicle Any fixed or per kilometre motor vehicle allowance and how much was on the T4 slip, and whether the employee had a company vehicle and paid any of its expenses. |
| Part C, questions 10 and 11 | Other reimbursed and unreimbursed expenses Expenses you required the employee to pay that you did or will reimburse, and other required expenses with no allowance or reimbursement. |
| Part C, questions 12 to 14 | Tradespersons, apprentice mechanics and forestry workers Whether you required the employee to buy and provide tools as a condition of employment, or a power saw for forestry work. For tools, the form asks you to sign and date the employee's list of tools. |
| Part D | Employer declaration Name, title, telephone number and signature of the authorized person, and the date. The form says the CRA will accept an electronic signature if it is applied in line with CRA guidance. |
| Part E | Employee Name, social insurance number, home address and date. The employee completes this only if the CRA asks them to send in the form. |
Common mistakes to avoid
- The employee filling in the employer's parts. Parts A to D are for the employer, and Part D must be signed by the employer's authorized person.
- Sending the T2200 to the CRA with the return. The employee keeps it and sends Form T777 with a paper return instead.
- Answering no to question 1 when expenses were partly reimbursed. The form says to answer yes even if you give an allowance or reimbursement for some or all expenses.
- Using Form T2200S for a current year. The T2200S and the flat rate method were only for 2020, 2021 and 2022.
- Leaving out reimbursements in questions 5 and 10. The form asks for all reimbursed amounts, including charges to the employer's credit card and allowances.
- Using an old year's version. Use the T2200 for the tax year being claimed.
- For tradespersons and apprentice mechanics, not signing and dating the list of tools the employee provides.
Questions about Form T2200
Who fills out the T2200, me or my employer?
Your employer. The form says the employer must complete it and give it to the employee. You only fill in Part E if the CRA asks you to send the form.
Do I send the T2200 with my tax return?
No. The form says you do not have to file it with your return but must keep it in case the CRA asks to see it. You claim the expenses on Form T777 and enter the total on line 22900.
How does the T2200 relate to the T777?
The T2200 is the employer's confirmation of your job conditions. Form T777, Statement of Employment Expenses, is where you work out the amount you claim. The CRA says to keep a T2200 completed by your employer with your records when you claim expenses such as motor vehicle, travel or home office expenses.
Do I need a T2200 to claim home office expenses?
Yes, for 2023 and later years. The CRA says you must complete Form T777 and get a completed and signed Form T2200 from your employer. The temporary flat rate method only applied to 2020, 2021 and 2022.
Do I need a T2200 for every expense?
Not for all of them. The CRA says a completed T2200 is not required when claiming accounting and legal fees to collect salary or wages.
How long should I keep the T2200?
The CRA says to keep the T2200, receipts and supporting documents for six years.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Canada Revenue Agency or any government agency. This page is general information, not legal or tax advice.
- https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t2200.html
- https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t2200/t2200-fill-25e.pdf
- https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t777.html
- https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses.html
- https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses/work-space-home-expenses.html
- https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses/work-space-home-expenses/how-claim.html
- https://www.canada.ca/en/transparency/terms.html