T2200S form to claim home office expenses during COVID-19 will be available in March

To: All employees

Given the exceptional circumstances of the pandemic and the prevalence of remote work continuing, for the 2022 tax year the Canada Revenue Agency (CRA) has approved the continued use of a simplified version of the T2200 form, called the T2200S - Declaration of Conditions of Employment for Working at Home Due to COVID-19. 

In support of employees being able to make a claim if eligible, Toronto Metropolitan University will again this year issue the form T2200S before the end of March.

This will be issued to everyone who was employed at the university between January and December 2022. 

According to the CRA, certain criteria must be met in order to be eligible to make a claim.  To make a claim, an employee is required to file a form T777S which you can access on the CRA website (external link)  with your personal income tax return.  

You do not need submit the T2200S form in order to file your personal income tax return. Once available in March, employees should retain this form in the event it is needed for a CRA request or audit. 

Important note: Receiving the form does not confirm that you are eligible to make a claim on your personal income tax return. The University does not take on any responsibility with respect to the decision of an employee to make a deduction on their tax return. This communication and all resource materials provided are not to be considered tax advice. We encourage you to confirm your eligibility and consult with a tax advisor.

For more information

Please review the CRA website (external link)  for more information.