Volume 27, No. 4       Editor:  Mark Langer         January 1997.



                              T2200 TAX FORMS



DEDUCTION FOR WORK-RELATED EXPENDITURES



Attached you will find a copy of form T2200.  The following is a

description of the use of T2200 forms excerpted from the CAUBO Income Tax

Guide (Chapter 7) provided by Carleton's Finance Office. 



Deduction

The common types of expenses that might be incurred by an employee in the

performance of his/her duties at the university and the deduction of which

might be supported by the university include:



	 *   travelling expenses (s.8(1)(h) of the Income Tax Act);

	 *   professional membership dues (s.8(1)(i)(i) of the Income Tax Act);

	 *   salary to assistant or substitute (s.8(1)(i)(ii) of the Income 

             Tax Act);

	 *   office rent (s.8(1)(i(ii) of the Income Tax Act): and,

	 *   office-at-home expenses and supplies consumed (S.8(1)(i)(iii) 

             of the Income Tax Act.



In most cases, if campus workspace is provided, home office expenses would

be disallowed unless they were clearly a condition of employment.  The

deductibility of travel expenses and the requirement to travel under a

contract of employment are discussed in Interpretation Bulletin 522R

(Appendix 7). 



Restriction on Deduction of Employment Expenses



Most of the above expenses (with the exception of professional membership

dues) are only deductible by the employee if the employee is required by

his/her contract of employment to pay for such expenses.  It is necessary

to be able to establish that the employer required the individual to

personally incur these expenses.  Taxpayers have frequently been

unsuccessful in supporting their deductions in the absence of explicit

requirements under the contract of employment. 



The Collective Agreement as a Contract of Employment



Article 21 (Sabbaticals) states that "faculty employees are required as a

condition of their employment, to continue to develop as scholars and

researchers throughout their careers .. " and that these provisions apply

mutatis mutandis to instructor and professional librarian employees

(21.1(a)).  Article 15 (Rights and Responsibilities) requires faculty to

"devote their energies conscientiously to the development of scholarly

competence ..." (15.2(a)).  Appendix B requires that "evidence of

scholarship ... (and) professional achievement ..." are required for

promotion.  Instructor employees have the "responsibility to ensure their

professional development as effective teachers" (15.3(b)(i)) and

Professional Librarians "must devote their energies conscientiously to the

development of their competence and effectiveness as librarians". 



These statements may be sufficient proof of a requirement in the contract

of employment with respect to scholarly conference travel and professional

membership dues. 





Form T2200



Most of the form is to be completed by the employer and is to be signed by

an authorized officer of the employer (Dean or Vice-President(Academic)). 

The employee must attach a completed copy of form T2200 to his/her

personal tax return. 



Completion of the form does not guarantee a successful claim by the

employee but it does provide support for the deduction of employment

expenses.  The proper support must be retained for expenses incurred and

detailed records maintained and the deduction should be reasonable in

light of the circumstances. 



For further information contact Revenue Canada at 598-2275.





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                             CUASA's WEB SITE



A reminder that CUASA has a web site located at

http://www.carleton.ca/cuasa/.  Available on the site. 







                              HOUSING NOTICES



CUASA provides a list of housing notices as a service to its members. 

Notices must be submitted to the CUASA office in writing, either by mail,

by fax or by email.  Housing notices will not be accepted over the phone. 

CUASA cannot guarantee the placement of notices. 



OVERLOOKING PARK/CANAL:  72 Greenfield Ave.  5 minutes walk to Ottawa

University.  Share with one person.  Bright, modern, 4 bedroom townhouse

in quiet area.  Includes private third floor with 2 large rooms, skylight

and 1 bathroom.  $675/m. (incl. parking, utilities, etc.) Available

January 1, 1997.  991-8203 (day), 230- 6905 (eve.)