Declarations of Conditions of Employment

The Declaration of Conditions of Employment (From T2200 & Form TP-64.3-V) Guideoutlines the conditions of employment that require employees to incur out-of-pocket expenses when performing their employment duties and the employer’s responsibility to provide completed T2200 and/or TP-64.3 forms when the employees are reasonably expected to claim eligible employment-related expenses upon filing of their income tax return.

The Guide clarifies the eligibility criteria for deducting employment-related expenses. It explains the sections of the T2200 and TP-64.3-V forms and guides employers in accurately completing the forms