Review information on T2200-Declaration of Conditions of Employment and T777-Statement of Employment Expenses forms:
How to Deduct Employment Expenses
If you are deducting employment expenses on form T777 of your tax return, your department administrator will have to complete and sign Form T2200. You will need to present the completed form to your dean.
Employers are only required to complete the T2200 when requested to do so by an employee if the conditions of employment have been clearly spelled-out in the letter or contract of employment between both parties. This is even more important in the case of a home office where new restrictions have now been imposed by the CRA (i.e., work space used more than 50% of the time, or used only to earn employment income on a regular and continuous basis).
Working from Home Expenses
You can deduct any expenses you paid for the employment use of a workspace in your home if you were required to pay for them under your contract of employment. These expenses must be used directly in your work and your employer has not reimbursed and will not reimburse you. You must also meet one of the following conditions:
- The workspace is where you mainly (more than 50% of the time) work.
- You use the workspace only to earn your employment income. You also have to use it on a regular and continuous basis for meeting clients or customers.
As UBC generally supplies office space and equipment to faculty and staff, it is rare for this expense to apply.
In order to use the T2200 CRA form, you must ensure that one of the following applies:
- You did not have any Professional Development Reimbursement Funds available to access for reimbursement of these expenses. For faculty members, there is access to such funds so you might not be eligible to use the T2200 unless you used up those funds for other expenses.
- There were no reimbursements possible through faculty or research funds.