T2200 Forms - Employment Expenses
In order for employees to deduct allowable employment expenses from their income, the Canada Revenue Agency (CRA) requires employers to complete a T2200 form.
IATSE Local 891, along with IATSE Canada, has been working with Roberto Tomassini of Koskie-Minsky, a leading law firm that specializes in the Income Tax Act, to develop a series of information sheets which may help clarify some of the processes surrounding the obligations and responsibilities associated with T2200 forms. The results of this collaboration can be found below.
While not providing specific legal advice, the information sheets do stand as a good summary of CRA expense rules and general guidelines, and they may be helpful.
- INFO SHEET 1 - Summary of Employee Expense Tax Deduction Rules as at January, 2021
- INFO SHEET 2 - T2200 Obligations and Requirements1
- INFO SHEET 3 - Guide to the completion of the T2200
- INFO SHEET 4 - Temporary COVID-19 Relief Measures - Simplified Claim for Home Expenses for 2020 Taxation Year
The BC Council of Film Unions (BCCFU) has prepared the following documents in order to assist with the proper completion of these forms.
2017-03-10-BCCFU Letter to Employers re T2200s
2017-03-10-BCCFU Letter to Employees re T2200s
The circumstances under which an employee can request completion of a T2200 form are detailed in the BCCFU Master Agreement on page 140.
Additional resources
A CRA Guide to Employment Expenses (2022)
In addition, please check the CRA website for any updates on Employment Expenses and T2200 forms. Search for T2200.