CRA form

T2200: Declaration of Conditions of Employment

Reviewed by EverStone CPA · August 2026

Quick answer: Form T2200 is signed by the employer and filed by nobody. The employee keeps it and produces it only if the CRA asks. What actually goes with the return is form T777, and the deduction lands on line 22900.

What the form is

T2200 is the Declaration of Conditions of Employment. The CRA puts its purpose plainly: the form “must be completed by employers in order for their employees to deduct employment expenses from their income”.

It is a certification, not a claim. The employer is confirming the conditions of the job — that the employee was required to pay certain expenses, to work away from the employer’s place of business, or to maintain a work space at home. The form itself deducts nothing.

The claim is made separately by the employee on form T777, Statement of Employment Expenses, and the resulting deduction is reported on line 22900 of the personal return.

Who files it

The employer completes and signs it. The employee requests it, keeps it, and claims on it.

For an incorporated owner-manager taking a salary, both roles are you: the corporation is the employer that signs, and you are the employee who keeps it.

The form at a glance

Item	Detail
What it is	The employer’s certification of the conditions of employment
Who signs	The employer
Filed with the return?	No. The employee keeps it and produces it only if the CRA asks
What is filed instead	Form T777, Statement of Employment Expenses
Where the deduction goes	Line 22900 of the personal return

What catches people out

The commonest mistake is sending it in. The CRA is explicit that the T2200 is kept by the employee and not included with the return. Attaching it does not strengthen a claim; that is simply not how the form works.

The second commonest is the mirror image — not having one at all. The deduction depends on the employer’s certification existing. If the CRA reviews the claim and no signed T2200 can be produced, the expenses come out.

Signing one is not a formality for the employer either. It certifies conditions of employment that the CRA can test, so an employer signing a T2200 that does not reflect the actual arrangement is certifying something untrue.

A late, amended or revoked election carries a penalty of the lesser of $8,000 and $100 for each complete month from the election’s original due date to the date the request reaches the CRA in a form it finds satisfactory. The CRA will generally not process the election until it is paid.

Common questions

Do I file the T2200 with my tax return?+

No. The CRA states that form T2200 is kept by you and not included with your return. Keep it in case the CRA asks to see it. What you file is form T777.

Who has to sign the T2200?+

The employer. It is the employer’s certification of the conditions of your employment, and without it the employment expense claim has no support.

Which form do I actually file?+

Form T777, Statement of Employment Expenses, which calculates the allowable amount. The result is entered on line 22900 of your income tax and benefit return.

I pay myself a salary from my own corporation, do I need one?+

The same rules apply. Your corporation is the employer that signs the declaration and you are the employee who keeps it, so the certification still has to be accurate.

Where this comes from

General information current as of August 2026, not advice for your situation. Elections are unforgiving about dates — confirm yours before you file. Please speak with a CPA about your circumstances.

Filing one of these?

Elections are date-driven and unforgiving. Email us before the deadline rather than after — we quote the work in writing first.

Email us about T2200