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DECLARATION OF CONDITIONS OF EMPLOYMENT
when completed
The employer must complete this form for the employee to deduct employment expenses from his or her income.
The employee does not have to file this form with his or her return, but must keep it in case we ask to see it. For details about claiming employment expenses,
see Guide T4044, Employment Expenses, or interpretation bulletins IT-352, Employee's Expenses, Including Work Space in Home Expenses, and IT-522,
Vehicle,Travel and Sales Expenses of Employees.
Part A – Employee information (please print)
Last name
First name
Tax year
Social insurance number
Business address
Home address
Job title and brief description of duties
Part B – Conditions of employment
Yes
No
1. Did this employee's contract require him or her to pay his or her own expenses while carrying out the duties of employment? . . . .
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
Yes
No
different locations of your places of business, during the course of performing his or her employment duties? . . . . . . . . . . . . . . .
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
Yes
No
area (if there is one) of your business where the employee normally reported for work?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, how frequently?
Year
Month
Day
Year
Month
Day
4. Indicate the period(s) of employment during the year:
From
to
If there was a break in employment, specify dates:
Yes
No
5. Did this employee receive or was he or she entitled to receive a motor vehicle allowance? . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, indicate:
• the amount received as a fixed allowance, such as a flat monthly allowance . . . . . . . . $
• the per km rate used
($/km), and the amount received . . . . . . . . . . . . $
• the amount of the allowance that was included on the employee's T4 slip
. . . . . . . . . $
Yes
No
Did this employee have the use of a company vehicle? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Was the employee responsible for any of the expenses incurred for the company vehicle? . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, indicate the amount and type of expenses:
Amount
Type of expense
$
$
$
Yes
No
6. Did you require this employee to pay for expenses for which he or she did or will receive a reimbursement? . . . . . . . . . . . . . . .
If yes, indicate the amount and type of expenses that were:
Amount
Type of expense
Included on T4 slip
Yes
No
• received upon proof of payment . . . . . . . . . . . . . . . . . . . $
Yes
No
• charged to the employer, such as credit card charges . . . . $
Yes
No
7. Did you require this employee to pay other expenses for which he or she did not receive any allowance or reimbursement? . . . .
If yes, indicate the type(s) of expenses:
T2200 E (15)
(Vous pouvez obtenir ce formulaire en français à ou en composant le 1-800-959-7383.)