Form T2200 - Declaration of Conditions of Employment

As 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).

As part of its fall economic statement released early December 2020, the federal government announced changes that will streamline the process for employees to claim work-from-home expenses. Details are forthcoming from the CRA and updates will be provided as information becomes available.

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.

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.