T2200 form authorizing claim for Home Insurance for employee not earning commission

Tax Topics
1

As the heading states, I have a client who does not earn commission income (no T4 Box 42). The T2200 form shows the employee works 75% at home and authorizes the person to claim “Home Insurance” which is only allowed for those employees earning commission.

My take is the person completing the T2200 form wasn’t aware of the rules for claiming Home Insurance and added this as a a claimable expense which they won’t be receiving any reimbursement for. I’m under the opinion that I can’t claim this and won’t be claiming it.

From the guide for Salaried Employees:
“However, you cannot deduct mortgage interest, property taxes, home insurance or capital cost allowance.”

Any thoughts?

2

A salaried employee cannot claim those items you listed regardless whether or not they received reimbursement for them.

Only commissioned salespeople and self-employed can claim them.

3

Yup. Exactly as I explained to my client. Just thought I’d get some feedback.
Happy Easter!

4

You are correct. The people filling out the T2200 forms are usually not accountants. I often notice they are not filled out correctly.

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