What to Do If You Don’t Receive Form T2200 for Your Work-from-Home Expenses
If you've been working from home and incurring job-related expenses, you might be eligible to claim deductions on your tax return. In many cases, CRA Form T2200, completed and signed by your employer, is required to support your claim.
But what happens if your employer doesn’t provide the form? Many Canadians face this problem, and it can affect how much you can claim.
What Is Form T2200?
Form T2200, Declaration of Conditions of Employment, confirms the expenses you were required to pay as part of your job. It’s used for:
Work-from-home expenses (utilities, office supplies, etc.)
Vehicle or travel expenses required for your job
Other employment-related costs not reimbursed by your employer
Without the signed T2200, the CRA may not accept your deduction.
Options If You Don’t Receive Form T2200
Check with Your Employer
Sometimes HR or payroll departments delay sending the form.
Politely request a completed T2200 as soon as possible.
Claim Using Flat Rate Method (CRA Simplified Option)
For the 2020, 2021, and 2022 tax years, if you worked from home due to the COVID-19 pandemic, you could claim a temporary flat rate of $2 per day, up to a maximum of:
$400 for 2020 (200 days)
$500 for 2021 and 2022 (250 days)
This method doesn't require Form T2200 or supporting documents.
Note: This flat rate method is no longer available for the 2023 tax year and beyond. For these years, you'll need to use the detailed method to claim home office expenses Canada.ca+1.
You Cannot Claim Detailed Expenses Without T2200
Detailed deductions (like electricity, internet, or office supplies) require Form T2200.
Filing without it could trigger CRA audits or reassessment.
Document Your Attempt
Keep records of emails or requests to your employer for the T2200.
If CRA questions your claim, this shows you acted in good faith.
What You Can Claim Without Form T2200
Using the flat rate method, you can still deduct home office expenses related to days you worked at home.
Other deductions requiring T2200 (vehicle mileage, supplies, or partially home-used office space) cannot be claimed without the form.
Why Getting T2200 Matters
Form T2200 protects you in case the CRA requests proof of employment conditions. Without it:
Your detailed expense claims may be denied.
You could face reassessment or penalties.
Your potential tax savings may be significantly lower.
Tips for Employees
Start requesting the T2200 early in the year to avoid delays.
Keep receipts for all work-related expenses, even if using the flat rate method.
Consider consulting a tax professional if your employer refuses to provide T2200—there are strategies to claim deductions legally.
Final Thoughts
Not receiving Form T2200 doesn’t have to derail your tax filing. The CRA’s flat rate method offers relief for the 2020–2022 tax years, but for 2023 and beyond, the detailed method is required. Taking action early ensures you claim all eligible work-from-home expenses while staying compliant.
Working from home comes with its own challenges—don’t let paperwork issues reduce your deductions.
Book a consultation now and let’s maximize your eligible tax savings.
