Form T2200 - Declaration of Conditions of Employment

While most University of Alberta employees have been working from home as a result of restrictions during the COVID-19 pandemic, there have been many questions about whether employees will be allowed to claim employment-related work-at-home expenses on their 2020 income tax form (filed by April 2021).

The Canada Revenue Agency (CRA) form T2200 Declaration of Conditions of Employment is a form that must be completed by an employer to certify that an employee is required to work from home and incur non-reimbursable employment expenses before the employee may claim those expenses on their tax return.

The T2200 declaration has several specific criteria that must be met before an employer can sign the form. It is unusual for the criteria to apply to University of Alberta employees. However, given the unique nature of the COVID-19 pandemic response, Human Resource Services has been closely monitoring both the Canada Revenue Agency and the Canadian Payroll Association for updates and changes regarding CRA’s process and criteria. Further guidance from CRA is expected in the coming weeks. More information will be communicated on this page and to employees when it becomes available.

Employees are encouraged to speak to their supervisor about eligible work expenses under the University of Alberta Expense Reimbursement Procedure and utilize their existing funding and reimbursement programs to cover unforeseen work-at-home expenditures.