- The T2200, formally called the Declaration of Conditions of Employment, is a form your employer completes and signs to certify the conditions of your job — specifically, whether your…
- The CRA's underlying principle is that employees are only allowed to deduct expenses their employer required them to incur and didn't reimburse.
- Depending on how your employer completes the form, a T2200 can support claims for: - A portion of home costs (utilities, rent, maintenance, and for homeowners a portion of home…
If you're an employee who works from home some or all of the time, you may be entitled to deduct a portion of your home costs against your employment income. Before you can claim anything, though, you need a specific piece of paper from your employer. The T2200 form explained simply: it's your employer's written confirmation that your job actually required you to pay for things like a home workspace out of your own pocket.
Without it, the CRA will not accept an employment expense claim — no matter how legitimate your costs actually are. This article walks through what the form is, what it does and doesn't cover, and how to actually get one signed.
What Is a T2200?
The T2200, formally called the Declaration of Conditions of Employment, is a form your employer completes and signs to certify the conditions of your job — specifically, whether your employment contract required you to work from home or to pay for certain expenses yourself, and whether the employer reimbursed you for them.
You don't file the T2200 with your tax return. You keep it on hand along with your supporting receipts, and you use the information on it to complete a separate form — generally called T777, Statement of Employment Expenses — which is the form that actually calculates and reports your deduction.
Why Your Employer's Signature Matters
The CRA's underlying principle is that employees are only allowed to deduct expenses their employer required them to incur and didn't reimburse. Your own belief that working from home was necessary isn't enough — your employer has to confirm it in writing.
This means the T2200 is entirely in your employer's hands. If your employer refuses to sign one, or simply never gets around to it, you generally cannot claim home office or other employment expenses for that year, even if you genuinely paid for them.
What a T2200 Can Unlock
Depending on how your employer completes the form, a T2200 can support claims for:
- A portion of home costs (utilities, rent, maintenance, and for homeowners a portion of home insurance) tied to your workspace
- Office supplies your employer didn't provide or reimburse
- A portion of your cell phone or internet costs used for work
- Vehicle expenses if travel is a required part of your job (with its own separate rules)
- Other employment-specific costs your contract required, depending on your role
Not every T2200 covers every category. The form asks your employer a series of yes/no questions, and your allowable expenses are limited to whatever your employer actually confirms.
Getting the Form Signed: What to Expect
| Step | What Happens |
|---|---|
| 1. Ask HR or payroll early | Many employers only process T2200 requests once a year, often around tax season — ask before you need it, not after your return is due |
| 2. Confirm your work arrangement | Your employer needs to know whether your role required home-based work or specific expenses, and for how much of the year |
| 3. Employer completes and signs | The form reflects your employer's answers, not yours — you cannot fill it out on their behalf |
| 4. You keep it, not the CRA | Retain the signed form and your receipts; you only submit them if the CRA asks to review your claim |
Common Sticking Points
Employees run into a few recurring issues with this process. Some employers are unfamiliar with the form and need a nudge, or a template, to complete it correctly. Others hesitate to confirm that home work was "required" rather than merely allowed — and the CRA's tests around exclusivity and necessity of the workspace can be strict, similar to the rules that apply to self-employed people claiming a home office. If your employer reimbursed you for some costs but not others, only the unreimbursed portion is eligible.
Frequently asked questions
Can I claim home office expenses without a T2200 if I'm sure I qualify?
No. The CRA requires the signed form to support an employment expense claim. Without it, expect the claim to be denied or reversed on review, regardless of how legitimate your costs were.
My employer says working from home was my choice, not a requirement — can they still sign a T2200?
That's ultimately your employer's call to make based on the actual facts of your arrangement. If your contract or employer's policy genuinely required remote or hybrid work, that supports a T2200; if it was purely your personal preference, your employer may reasonably decline.
Does a T2200 cover self-employment income too?
No. The T2200 relates only to employment income. If you also have self-employment income, that portion of your work is handled through separate self-employed business expense rules, not the T2200.
Do I need a new T2200 every year?
Yes. Your conditions of employment can change year to year, so the CRA expects a T2200 covering the specific tax year you're claiming for, not an old one from a previous year.
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