Key Takeaways
- Form T2200 (Declaration of Conditions of Employment) confirms that an employee incurred work-related expenses not reimbursed by their employer.
- Employees use Form T777 (Statement of Employment Expenses) to claim eligible expenses on their personal income tax return — the T2200 form itself is not submitted to the CRA but must be kept on file.
- Common eligible expenses include travel, vehicle use, office supplies, telecommunication costs, and home office expenses.
- In Québec, the equivalent form is TP-64.3-V (General Employment Conditions), with similar rules for salaried and commission-based employees.
- Employers are responsible for completing and signing the T2200 or TP-64.3-V forms, but do not send them to the CRA or Revenu Québec.
- Employees should ensure their claims meet CRA or Revenu Québec requirements, as forms may be reviewed or rejected if ineligible.
Editor's note: This blog post was updated in December 2025 for accuracy and comprehensiveness.
Claiming employment expenses can be confusing for employees. Helping them understand their T2200 eligibility—and reminding them that the CRA may not accept every claim—is an important way to support them through the personal income tax process with confidence.
T2200 Form
Form T2200 is a Declaration of Conditions of Employment. The form certifies that an employee incurred expenses on behalf of working for their employer and they were not reimbursed. They may be claimed on the employee’s personal income tax return.
Examples of employment expenses include:
- Traveling/automotive expenses
- Office rentals
- Work-related entertainment expenses the employee has incurred
- Work-from-home expenses (expenses related to your home office set-up)
To make the last point easier to calculate, the CRA has created an easy-to-use guide to home office deductions: Home office expenses for employees.
Form T2200 is available as a fillable and saveable PDF on CRA’s website.
How to claim employment expenses in Canada
Eligible employment expenses are not claimed on an employee’s personal income tax return. Instead of submitting the T2200 with their personal income tax return, they’ll use the information from the T2200 to complete Form T777, Statement of Employment Expenses, which is filed with their return to claim any eligible deductions.
Employees should keep the T2200 and all receipts or records that support their home office expense claim for six years, as the CRA may request them during a review.
Claiming employment expenses in Quebec
For employees in Quebec, the T2200 equivalent form is called TP-64.3-V, General Employment Conditions. It is also available in PDF and fillable PDF formats. Here's the link to both versions.
Similar to the T2200 form, the TP-64.3-V, General Employment Conditions form includes expenses incurred by the employee on behalf of their employer, such as travel, vehicle/mileage, cell phones, office space rental, and more.v
For salaried employees, eligible expenses include:
- Motor vehicle expenses, including capital cost allowance (CCA)
- Travel expenses, including meals and beverages, accommodation, and transportation
- Parking fees
- Cost of office supplies and telecommunication expenses required for work
- Home office expenses
For commission-based employees, eligible expenses include:
- Accounting fees
- Advertising and promotional expenses
- Entertainment expenses, including meals and beverages with clients
- Motor vehicle expenses, including capital cost allowance (CCA)
- Travel expenses, including meals and beverages, accommodation, and transportation
- Parking fees
- Cost of office supplies and telecommunication expenses required for work
Revenu Québec’s detailed guide to eligible employment expenses can be found here.
Frequently Asked Questions
Here are some common questions regarding T2200 form.
What is Form T2200 used for?
The T2200 must be filled out by the employer if the employee incurred expenses on behalf of their employer. Form T2200 is kept by the employee and is not included with their tax return.
Who is eligible to claim employment expenses?
If an employee is required to work from home and pay their own home office expenses—whether this requirement is stated in a written employment agreement or part of a formal remote-work arrangement—they may be eligible to deduct those expenses on their return.
Who is responsible for the T2200 form?
As an employer, you are responsible for completing Form T2200 and providing the completed and signed form to your employees. Electronic signatures are now accepted by the CRA, so a handwritten signature is no longer required. While this seems similar to preparing T4s and other tax documents, it differs because the CRA will not receive a copy of the T2200 form.
What is Form T777 used for?
The T777 form is used to calculate the allowable expenses incurred by the employee. This form must be included with their tax return.
Additional reading
Tackle year-end with confidence
With Avanti you’re always one step ahead of year-end with automatic employee tax exemptions, up-to-date CRA regulations, and our helpful year-end resources and support.
Tackle year-end with confidence
With Avanti you’re always one step ahead of year-end with automatic employee tax exemptions, up-to-date CRA regulations, and our helpful year-end resources and support.
