On January 20, 2026, the Canada Revenue Agency (CRA) published the T2200 (Declaration of Conditions of Employment) form, which confirms an employee's work terms and conditions.
Employers should:
- Review employment agreements and job responsibilities to identify roles that require employees to incur out-of-pocket expenses such as vehicle, home office, travel, or supplies;
- Confirm which expenses are required as a condition of employment and whether they are fully or partially reimbursed; and
- Ensure Form T2200 is completed accurately, signed, and provided to eligible employees.