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 part of the terms and conditions 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 the expenses. If they are a part of the terms and conditions of employment, the information should appear in the employee’s appointment letter.
For a detailed explanation of the process and conditions please visit the T2200 webpage on the Human Resource Services website and contact Michele Boczkowski, Manager Payroll & Benefit Services if you have any questions.