What employment expenses can I claim if my employer gives me a T2200?

Form T2200 (Declaration of Conditions of Employment) is signed by your employer and certifies that you were required as a condition of employment to pay certain expenses for which you were not reimbursed. With a T2200, you can deduct allowable employment expenses on your T1 return — reducing both federal and Ontario provincial tax.

Eligible deductions include home-office expenses (for employees required to work from home), vehicle expenses used for work travel, professional membership dues, certain supplies, and — for commission employees — a broader list including advertising and promotion costs. The T2200 does not itself specify what you can deduct; it just confirms the conditions of your employment. You must calculate the allowed portion based on the CRA's rules and complete Form T777 (Statement of Employment Expenses) to include with your return.

Vehicle expenses are among the most commonly claimed and most scrutinized. You must keep a logbook documenting business versus personal use, and you can only deduct the business-use portion. The CRA has set out limits on the cost and operating expenses claimable for employer-provided or personally-owned vehicles. Receipts for all claimed expenses must be retained. A tax professional familiar with employment expense claims can help maximize what you are entitled to and ensure your documentation is CRA-ready.