R.B. Day (613) 957-2136
Jan 13 1989
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Re: Form T2200 - Declaration of Employment Conditions - Office or Employment Expenses
We are writing in reply to your letter of October 31, 1988, wherein you requested our views regarding the use of the above noted form.
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In order for an employee to be eligible to claim such expenses, the employee must meet all of the requirements of paragraph 8(1)(h) of the Income Tax Act (the "Act"). These requirements are as follows:
a) The taxpayer must be ordinarily required to carry-on his duties of his employment away from his employer's place of business,
b) Under the contract of employment he must be required to pay the travelling expenses incurred in the performance of his employment duties,
c) He must not be in receipt of an allowance for travelling expenses that was excluded from income by virtue of specific provisions in paragraph 6(1)(b) of the Act, and
d) The taxpayer has not claimed other deductions under section 8 of the Act that relate to railway employees, salesmen and transport employees.
XXXX
Form T2200 is intended to facilitate the administration of the Act by requiring employees, who are claiming expenses under section 8 of the Act, to have their employers verify the terms and conditions of their employment contract relative to the expenses claimed.
Yours truly,
Original signed by P.D. Fuoco
for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch