New McMaster Policy on Declaration of Conditions of Employment (T2200) Form 

The “Declaration of Conditions of Employment” form, also known as the “T2200” form, is a form certified by the employer and submitted by an eligible employee to the Canada Revenue Agency (the “CRA”) for the purpose of supporting the employee’s claim for the deduction of work-related expenses from personal employment income. Employee eligibility and work-related expenses are defined by CRA and may include those related to automobile, travel, home office and the purchase of supplies. 

The CRA has confirmed that the two temporary methods for claiming deductions for home office expenses—form T2200S, “Declaration of Conditions of Employment for Working at Home Due to COVID-19,” and the “temporary flat rate method”— no longer apply for 2023.  

Eligible employees who are looking to claim home office expenses for 2023 must have a T2200 Form, Declaration of Conditions of Employment completed and signed by their employer. 

Please review McMaster’s Declaration of Conditions of Employment (T2200) Form Policy. 

2024 TD1 Federal and Provincial Personal Exemption amounts effective January 1, 2024

Your current Federal and Provincial exemption amounts on file for 2024 are printed on your pay statement – please check your first pay statement with a January 2024 deposit date. These are the amounts used to calculate your income tax payable for the 2024 taxation year.

Please complete a 2024 TD1 Personal Tax Credits Return if one of the following scenarios applies:

• claiming other than the Basic Personal Exemption amount
• changing your current claim to the Basic Personal Exemption amount
• requesting Additional Tax deductions (recommended if your net income from all sources will be greater than $173,205)

We encourage all employees who have previously made an election of exempt to review their personal tax situation and submit updated forms to HR if required.

Forward completed/signed Federal and Provincial forms to hr.mcmaster@mcmaster.ca.