CRA Prescribed Form T2200 - Employment Expenses

• Published date: 29 August 2022
• Law Firm: SpenceDrake Tax Law
• Author: Mr Cris Best

When claiming employment expenses, an employee must ensure form T2200 is completed and signed by the employer. The T2200, a prescribed form pursuant to subsection 8(10) of the Income Tax Act, RSC 1985, c 1 (5th Supp) ('ITA'), requires the employer to provide information related to the employee's contractual conditions of employment.

For instance, did the contract of employment require the employee to pay for their own expenses? It is important this form is completed and signed by the employer and that the employee retains a copy. Otherwise, Canada Revenue Agency ('CRA') default position will likely be that the employment expenses cannot be claimed to reduce taxable...