T2200 E (21) (Page 1 of 3)
Declaration of Conditions of Employment
The employer must complete this form for the employee to deduct employment
expenses from their income.
The employee does not have to file this form with their return, but must keep
it in case we ask to see it. For details about claiming employment expenses,
see Guide T4044, Employment Expenses, or the following archived
interpretation bulletins: IT352R2 - Employee's Expenses, Including Work Space
in Home Expenses, and IT522R - Vehicle, Travel and Sales Expenses of
Employees.
Part A - Employee information (please print)
Last name ^
First name ^
Tax year ^
Employer address ^
Job title and brief description of duties ^
Part B - Conditions of employment
1. Did this employee's contract require them to pay their own expenses while
carrying out the duties of employment? Yes or No ^
Answer yes even if you provide an allowance or a reimbursement in respect of
some or all such expenses.
If no, the employee is not entitled to claim employment expenses, and you are
not required to answer any of the other questions.
2. Did you normally require this employee to travel to locations that were
not your place of business or between different locations of your places of
business, during the course of performing their employment duties? Yes or No
^
If yes, what was the employee's area of travel (be specific)? ^
3. Did you require this employee to be away for at least 12 consecutive hours
from the municipality and metropolitan area (if there is one) of your
business where the employee normally reported for work? Yes or No ^
If yes, how frequently? ^
4. Indicate the period(s) of employment during the year:
From (Year/Month/Day) ^
to (Year/Month/Day) ^
If there was a break in employment, specify dates: ^
5. Did this employee receive or were they entitled to receive a motor vehicle
allowance? Yes or No ^
If yes, indicate:
- the amount received as a fixed allowance, such as a flat monthly allowance
$ ^