Claiming a Home Office on your taxes
The University has acknowledged that Sessional Faculty are eligible, in certain circumstances, to have “Declaration of Conditions of Employment – T2200” forms filled out on your behalf when you’re filing your income tax return.
T2200 forms are filled out by Employers to confirm that individuals have employment-related expenses that they can deduct when they file tax returns. The most common reason Sessional Faculty would have for claiming under this provision, would be the existence of home office.
Certain conditions apply to be able claim a home office:
- Your office is a separate room in your home, set aside solely for work purposes.
- The University has not provided you with your own private office space on campus.
- You can potentially claim if the University has provided you with shared office space, provided that the sharing arrangements mean that you have to work from home to perform certain aspects of your job (for example you only have office space on certain days of the week).
- A detailed explanation of the rules surrounding the T2200 forms can be found here. Please read this explanation to make sure you qualify.
- Information from the Canada Revenue Agency can be found here.
The form must be filled out and signed by your Faculy Dean (or a Vice-President, Associate or Assistant Vice-President).
The T2200 form can be downloaded here.
If you have any problems having this form filled out, please inform the union as soon as possible.