Fill Out CRA Form T2200 Online
Declaration of Conditions of Employment
Canada Revenue Agency
Employer-signed declaration that lets an employee deduct employment expenses, including home office costs, on their tax return.
Reviewed July 2026
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Form T2200, Declaration of Conditions of Employment, is the form an employer completes and signs to confirm that an employee was required to pay certain expenses as a condition of their job. Employees who want to deduct employment expenses such as home office costs, vehicle expenses, or supplies generally need a completed T2200 from their employer to support the claim they make on their tax return.
Employers and HR teams can open the T2200 in the Universal PDF editor, answer the questionnaire on screen, sign it, and download the completed PDF for the employee. Employees can use the editor to fill in their identification section before sending the form to their employer for completion.
What is Form T2200 used for
The T2200 documents the conditions of employment: whether the employee was required to work from home, travel for work, pay for their own supplies, or pay other expenses without full reimbursement. It supports the deduction the employee calculates separately, usually on Form T777, Statement of Employment Expenses.
The form itself is not a deduction. It is evidence that the conditions for claiming employment expenses were met, and the Canada Revenue Agency can ask to see it when reviewing a claim.
Who files Form T2200
Nobody files the T2200 with the CRA in the normal course. The employer completes and signs it, the employee keeps it with their tax records, and the employee claims the expenses on their return. The employee must be able to produce the form if the CRA asks for it.
Salaried and commission employees with unreimbursed work expenses are the typical users. Self-employed individuals do not use a T2200; they deduct business expenses directly, generally on Form T2125.
How to fill out Form T2200
The form is mostly a questionnaire for the employer:
- Employee information: name, address, job title, and a brief description of the duties for the year in question.
- Conditions of employment: questions about whether the contract required the employee to pay their own expenses, work away from the employer's place of business, or work from home.
- Home office: questions about the percentage of duties performed from home and whether the employer reimbursed home office costs.
- Vehicle and travel: whether the employee was required to travel and whether any allowance or reimbursement was provided, and how it was calculated.
- Reimbursements: amounts the employer repaid or allowances it provided, since these reduce what the employee can claim.
- Employer certification: a signature and date from an authorized officer confirming the answers are accurate.
Where to send it
The completed form goes from the employer to the employee, who keeps it. Do not mail it with your return. Keep it with your records along with receipts and your expense calculation, and provide it to the CRA only if asked.
Frequently asked questions
No. You keep it with your records. The expense claim itself is calculated on Form T777 and reported on your return, and the CRA may ask to see the T2200 later.
Employers are not obligated to sign one in every case, but they generally complete it when the conditions of employment genuinely required you to pay expenses. Ask your HR or payroll team early in tax season.
Under the detailed method, a completed declaration from your employer is generally required. Check the CRA's current guidance for the tax year you are claiming, since the rules and available methods have changed over time.
The T2200 is your employer's signed declaration of your working conditions. The T777 is the form you complete to calculate the actual expense amounts you deduct.
No. The T2200 is for employees. Self-employed individuals report business income and expenses directly, generally on Form T2125.
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