Important changes to T2200s & T2200 for 2023 Taxation Year

The Canada Revenue Agency (CRA) has ended the Temporary Flat Rate Method (T2200s) for the 2023 taxation year.

CRA is reverting to the detailed method of T2200 Form - Declaration of Conditions of Employment, with a few updates. To claim employment expenses that are not reimbursed by the University while working from home in 2023, eligible employees can request a T2200 form from their Executive Officer or equivalent role.

Please review and ensure eligibility by visiting the CRA website. Eligible employees may request and complete the T2200 form in conjunction with their Executive Officer or equivalent role.

Kindly note that the eligibility to deduct employment expenses is a personal income tax matter between an individual employee and the CRA. Employees wishing to deduct employment expenses are advised to review CRA publications and seek the advice of their tax consultant.