Former company refuses to issue me a T2200 form

[all4christ10]

I worked there for 3 years hybrid but got laid off due to mass layout in September. They have issued me a T2200 every year but now is refusing to issue me one for tax year 2023 (Jan-Sept)

How to get it from them? Or because I’m not an employee it’s no longer my right?

 

[drew1986]

@all4christ10 Is it in your contract? If not they are under no obligation to provide

 

[mt67]

@drew1986 Not necessarily true as it could be implied that it is part of the contract and withholding it is in bad faith given that it has been provided every year up to the termination.

I don't understand why employers won't provide this. It doesn't cost them anything besides a few minutes time to fill out. And even that is not that time consuming

 

[all4christ10]

@mt67 Not true.

If an employer refused to complete the form "it would have to be shown that the employer acted unreasonably or in bad faith." More recently in Perron-Ali v. The Queen, 2021 TCC 6 (CanLII), the Tax Court, referencing the decision in Choa, remarked that the taxpayer would have to demonstrate that obtaining the form was an impossibility. They would also have to demonstrate their efforts to obtain it.

 

[the_funky_gibbon]

@all4christ10 Start documenting. It's hard to prove impossibility.

You'd probably be in the tax court informal procedure, though, so no expenses and if you do your research you won't need a lawyer.

 

[all4christ10]

@the_funky_gibbon Oh i did and sent it to CRA and notified them. They told me it was unreasonable grounds of refusal especially when she had issued me one for 2020 - 2022. CRA did change the T2200 form for tax year 2023 which is the long form and she did not want to complete that. I also could not send her the short form as it was not applicable. She mentioned in the email that only selected employees can now get it and CRA already told me that should not be the case especially when there was no change in the employment agreement. She then said the tax specialist had advised not to issue me one when I told them that this tax specialist has nothing to do with my employment agreement that was signed back in 2020 in the first place.

 

[all4christ10]

@mt67 Her reasoning is that the T2200 form is different vs previous year 2020-2022. I guess it’s the long form now so she doesn’t want to do it. I have the emails going back and forth how she’s adamant she refuses to even when she did supply me for 2020-2022. I’m not asking for anything after I got laid off obviously but I can’t reuse the old form or force her to write on the new form for T2200 for tax year 2023

 

[mt67]

@all4christ10 Regardless. I' would talk to your tax accountant as your tax accountant will be more knowledgeable than those of us here on what CRA's likely response would be, but the fact that the form takes longer now to complete doesn't sound like good faith when you had every reason to expect it based on previous history.

 

[all4christ10]

@mt67 Thank you!!

 

[mt67]

@all4christ10 Given that you have received a T2200 in the previous years but not one this year, if you can document your requests to get one for this year, you may be able to argue that the refusal to provide one is the result of your employer acting in bad faith and you may be able to claim the deductions anyway.

But if the expenses are significant I'd consult a lawyer rather than Reddit before doing this.

https://www.mondaq.com/canada/tax-a...a-prescribed-form-t2200---employment-expenses

 

[all4christ10]

@mt67 Thank you! This means a lot and has helped! She still is refusing and my CPA will just do the simplified method of calculating it for me as I have receipts to back it up.