University of Saskatchewan

Financial Services Division (FSD)

Guidelines & Procedures

Use of Form T2200: Declaration of Conditions of Employment

Purpose

Canada Customs and Revenue Agency (CRA) Requirements

Guidelines

Approval and Signature

Qualifying Expenditures

Travel Expenses and Motor Vehicle Expenses

All of the following conditions must be met for the employer to sign a T2200:

An employee cannot deduct travel expenditures that relate to travel for which an employee has received a tax-free Vehicle and / or Expense (per diem) Allowance.

Office Rent and Work Space in the Home Expenses

All of the following conditions must be met for the employer to sign a T2200:

An employer cannot sign the T2200 if an employee has an office/workspace on campus.

Additional restrictions apply to the deductibility of home office expenses. CCRA permits the deduction of home office expenses against employment income only where the home workplace is:

Employees are not entitled to deduct capital supplies, such as computers; bookcase; books; phone line; internet connection ...etc.

For further restrictions and details refer to the section on work-space-in-the-home expenses in chapter 3 of CCRA's T4044 - Employment Expenses guide, which can be found at the following web site: http://www.cra-arc.gc.ca/E/pub/tg/t4044/t4044-e.html#P282_19936

Salary for Substitute/Assistant

All of the following conditions must be met for the employer to sign a T2200:

Direct Supplies

All of the following conditions must be met for the employer to sign a T2200:

Employees are not entitled to deduct capital supplies, such as computers; bookcase; books; phone line; internet connection ...etc.

* This requirement may either be expressed in a written contract or tacitly implied [i.e., the failure to incur such expenditure couldlead to a poor performance evaluation or other disciplinary action on the part of the employer].

Other Employee Considerations

Reference to Relevant CRA Publications

Contacts

Where the Department Head/Dean/Director is uncertain if the T2200 form should be signed, the Manager - Taxation [966-2461] may be contacted for assistance.