Important Info—T2200 Forms
What is a T2200 Form?
A T2200 form, also known as a “Declaration of Conditions Employment”, allows members to deduct motor vehicle costs incurred throughout their employment.
When are these deductions permitted?
Canada Revenue Agency specifies that deductions are allowed if and only if an employer does not provide reimbursement for the use of a motor vehicle, or the reimbursement is agreed to be unreasonable.
Does my employer reimburse me for the use of my motor vehicle?
Yes, most Health Care sector employers reimburse members for the use of their own motor vehicle.
What amount is ‘reasonable’ for my employer to reimburse me?
According to Canada Revenue Agency, the amount that is currently reasonable is $0.42/km for the first 5000 kilometers and $0.36/km for anything over that . Currently, you are being provided $0.48/km, going up to $0.50/km on April 1 2008, which the Canada Revenue Agency would consider reasonable. Due to the employer paying a ‘reasonable’ allowance for motor vehicle expenses, it is not recognized that the employee is required to pay such expenses. Therefore, a T2200 form will not be provided.
Is the employer required to provide me with a T2200 form?
No, there is no statutory requirement (legal requirement) for the employer to issue you a T2200 form. It is the decision of the employer to provide employees with a T2200 form OR through negotiation between an employer and its employees (the union).
