Friday, 10 May 2013

T2200 - Should You Sign?

Employees, particularly academic staff, may ask you to sign a completed T2200 income tax form which allows them to declare expenses that relate to the terms and conditions of employment that are not reimbursed by an employer (e.g., home office, cell phone, travel expenses).

When an employer signs a T2200, they are certifying that the expenses are a term and/or condition of employment (i.e., that an employee is required to travel away from their home site with no compensation, or that an employee must maintain a home office, with no reimbursement). Individuals who falsely sign a T2200 may be subject to a penalty from the Canada Revenue Agency.

Please note that Human Resource Services will not sign these forms for an employee because we are not in a position to certify whether or not the expenses are a term and/or condition of employment. If they are a term and/or condition of employment, we would expect to see them in the Appointment letter.

If you believe that an employee has a legitimate claim, please contact Judy Arnett in Academic Services for verification.