February 2, 2024 Update - See *
In late January , Video Tax News noticed that a 2023 version of the T2200 Declaration of Conditions of Employment was on the CRA website at the URL that one would expect the 2023 version to be posted to. However, it doesn’t appear that CRA’s usual processes for an official form release were followed. The reference to the 2023 version was not included in CRA’s listing of published forms. The T2200 landing page continued to link to the 2022 version and indicated that the 2023 version would be available at the end of January (which ends today). It is uncertain whether the form on the website is the finalized official version, so it is possible this form would not be accepted by CRA .
In the uploaded 2023 version, the content was largely unchanged from the 2022 version, but the questions on the form were reorganized to address conditions applicable to situations where only working from home expenses are relevant. The instructions allow the employer to leave later questions blank if the employee was not required to incur other expenses.
*The official T2200 landing page was updated to link to the URL mentioned above.