What is a T2200 form?

A T2200 is a declaration that your employer signs confirming you were required to pay certain expenses as a condition of employment. You need it to claim employment expenses like home office costs, vehicle expenses, and supplies on your tax return.

Can I claim work from home expenses without a T2200?

For 2023 and beyond, you generally need a T2200 or T2200S (short form) to claim the detailed home office method. The flat-rate method ($2/day up to $500) ended after 2022. Your employer must certify your expenses.

Does my employer have to give me a T2200?

Employers are not legally required to provide a T2200, but they cannot unreasonably refuse. If you were required to work from home or incur expenses as a condition of employment, request the form in writing.

What is the difference between T2200 and T2200S?

The T2200S is a shorter, simplified version for employees who only claim home office expenses. The regular T2200 is required for other employment expenses like vehicle costs, supplies, or travel. Use T2200S if you only have home office deductions.

T2200 Form Guide: Work From Home Tax Deductions in Canada (2026)

What Is the T2200 Form?

The T2200 Declaration of Conditions of Employment is an employer certification required to claim employment expenses on your tax return.

Feature	Details
Full name	Declaration of Conditions of Employment
Completed by	Your employer
Purpose	Certifies expenses you were required to pay
Required for	Claiming employment expenses on Form T777
Simplified version	T2200S (home office only)

When You Need a T2200

Expense Type	Form Required
Home office expenses (detailed method)	T2200S or T2200
Vehicle expenses	T2200
Supplies	T2200
Professional union dues	Usually no form needed
Tools (tradesperson)	T2200
Legal fees	No T2200 needed

T2200 Requirements for Home Office

Part 2: Work Location and Duties

Your employer must certify one of:

Required to work from home by employment contract
Required to work from home by employer directive
Allowed to work from home by choice (may limit deductions)

What Qualifies

Requirement	Must Meet
Work space	Dedicated area for work
Required by employer	Not just by preference
Used regularly	More than 50% for work
Period	Note start and end dates if applicable

T2200 vs T2200S

Feature	T2200S (Short)	T2200 (Full)
Length	1 page	2 pages
Expenses covered	Home office only	All employment expenses
Commission sales	No	Yes
Vehicle expenses	No	Yes
When to use	Simple WFH claims	Complex expenses

Use T2200S if you only claim home office expenses with no vehicle or commission expenses.

How to Get a T2200 from Your Employer

Steps

Request in writing — Email HR or your manager
Explain your need — Reference the expenses you incurred
Provide context — Mention you were required to work from home
Set a deadline — Give reasonable time (2-3 weeks)

Sample Request Email

Subject: T2200/T2200S Form Request

Hi [HR/Manager],

I'm preparing my 2025 tax return and need a T2200S form to claim 
home office expenses for the period I was required to work from home.

Could you please complete and sign a T2200S for me? I'll need it 
by [date] to file my taxes on time.

Please let me know if you need any information from me.

Thank you,
[Your name]

If Employer Refuses

Option	Action
Escalate	Ask HR leadership or CEO
Document	Keep written refusal
Partial claim	Some expenses don’t need T2200
CRA guidance	Employers can’t unreasonably refuse

Completing Form T777

With your T2200/T2200S, complete Form T777 Statement of Employment Expenses.

Eligible Home Office Expenses

Expense	Deductible?	Notes
Rent	Yes	Proportional to workspace
Utilities (electricity, heat, water)	Yes	Proportional
Internet	Yes	Proportional
Minor repairs	Yes	If related to workspace
Home insurance	Generally no	Unless employer requires
Mortgage interest	Only if commission employee	See T2200 Part 5
Property taxes	Only if commission employee	See T2200 Part 5
Office supplies	Yes	If not reimbursed

Calculating Your Deduction

Proportion of home used for work:

Method	Calculation
Simple	Work area sq ft ÷ Total sq ft
Time-based	Hours worked at home ÷ Hours worked total
Combined	Area % × Time %

Example:

Factor	Amount
Home office	150 sq ft
Total home	1,500 sq ft
Work space proportion	10%
Annual rent	$24,000
Annual utilities	$3,600
Annual internet	$1,200
Total eligible	$28,800
Deduction (10%)	$2,880

Employment Expense Limits

Employee Type	Can Claim
Salaried (no commission)	Utilities, rent, supplies
Commission employee	Above + mortgage interest, property taxes

Commission employees have broader deductions but stricter requirements.

Vehicle Expenses with T2200

If you use your vehicle for work (not commuting), the T2200 must certify:

You were required to use your own vehicle
You did not receive a non-taxable allowance
Or the allowance received was included in income

Eligible Vehicle Expenses

Expense	Deductible
Gas and oil	Yes
Insurance	Yes
Maintenance and repairs	Yes
License and registration	Yes
Lease payments	Yes (with limits)
Capital cost allowance	Yes (if you own)
Parking (while working)	Yes
Parking (at work)	No

Vehicle Expense Calculation

Work-use proportion:

Work kilometres ÷ Total kilometres = Work-use %

Example:

Factor	Amount
Total km driven	20,000
Work km (not commuting)	5,000
Work-use %	25%
Total vehicle expenses	$8,000
Deduction	$2,000

T2200 Part-by-Part Guide

Part 1: Employee Information

Name, address, SIN
Employment period

Part 2: Work Location

Were they required to work away from the office?
From home or other locations?

Part 3: Motor Vehicle

Required to use own vehicle?
Received allowance? (and was it taxable?)

Part 4: Travel

Required to travel for work?
Pay own travel expenses?

Part 5: Commission Employees

Paid by commission?
Required to pay own expenses?
What types of expenses?

Part 6: Supplies and Equipment

Required to provide supplies?
Use of office space?

Part 7: Other Expenses

Tools for tradespersons
Apprentice trade tools
Musical instruments

Part 8: Employer Certification

Employer signature and date
Company information

Common T2200 Scenarios

Work From Home (Post-2022)

Situation	Requirement
Required by employer	T2200S or T2200
By choice	May not qualify
Hybrid arrangement	Document work-from-home days

The flat-rate method ($2/day) ended after 2022. You need:

T2200S or T2200
Detailed expense tracking
Form T777 calculation

Outside Sales Representative

Expense	Claimable
Vehicle	Yes, with work-use %
Meals (away 12+ hours)	50% deductible
Accommodation	Yes
Parking (at clients)	Yes

Requires full T2200 (not T2200S).

Tradesperson

Expense	Claimable
Tools over $1,378	Yes, up to $500 deduction
Apprentice tools	Additional deduction
Safety equipment	If required and not provided

Requires T2200 certification for tool expenses.

Key Deadlines

Deadline	Description
February 28	Get T2200 from employer
April 30	File tax return with T777
Anytime	Keep records for 6 years

Records to Keep

Record	Purpose
T2200/T2200S (signed)	CRA may request
Receipts for expenses	Prove amounts claimed
Vehicle logbook	Prove work-use %
Home office measurement	Prove workspace %
Employment contract	Proves conditions

Do NOT Submit T2200 with Return

Action	Correct Approach
Filing taxes	Keep T2200 in your records
CRA audit	Provide T2200 when requested
NETFILE/paper	Do not attach T2200

Keep your signed T2200 for at least 6 years in case of audit.

QuickTax and Software

Most tax software will:

Ask if you have a T2200
Guide you through T777 calculations
Calculate workspace percentage
Apply appropriate limits

Enter expenses as prompted and the software calculates your deduction.

Maximum Deductions

Limit Type	Rule
Home expenses	Cannot exceed employment income
Vehicle	Work-use percentage only
Carry-forward	Unused home expenses carry forward

You cannot create or increase a loss with home office expenses. Unused amounts carry forward to future years.

→ Back to: Complete Canadian Tax Guide