The Income Tax Act of Canada permits employees to deduct certain expenses from their income where those expenses have been incurred as a result of their employment. Examples of such deductions include expenses incurred as a result of having used a motor vehicle or having paid the costs of travel. In order for employees to deduct allowable employment expenses from their income, the Canada Revenue Agency (CRA) requires employers to complete a T2200 form. Provided that the employee presents to the employer prior to production wrap, a T2200 form with Part A (“Employee Information”) completed, the employer will sign and complete the remainder.

Because the T2200 requires an employer to certify certain conditions of employment, it is important that employees request to have the form completed while they are still actively employed and the production is still underway.

It is part of the payroll obligations of an employer to complete the T2200 form when requested to do so. The form may be completed before or after the production wraps. At the same time, such requests must be made before a production wraps in order that an employer’s representative who is knowledgeable about the declarations contained in the form be available. It should be noted that neither the employee nor the Guild can dictate to the employer *how* they complete their section, but they do have to complete and return the form to you if you request it.

Resources:

• Download a fillable/savable T2200 form from the CRA
• See a T2200 sample with tips and information on filling out the form
• Learn about Employee's allowable employment expenses
• T2200s Bulletin

It's a good idea to make it a habit to submit the form with your section completed with your start pack, so you don't forget. And make sure you get the employer-completed form back while the production office is still open. If you're unable to get the form back in a timely manner, please let us know as soon as possible. It can be difficult to track down post-production accountants months after the fact!