{"id":70758,"date":"2021-03-01T09:45:43","date_gmt":"2021-03-01T14:45:43","guid":{"rendered":"https:\/\/brocku.ca\/brock-news\/?p=70758"},"modified":"2021-03-01T11:21:27","modified_gmt":"2021-03-01T16:21:27","slug":"tax-documents-available-for-brock-students-and-employees","status":"publish","type":"post","link":"https:\/\/brocku.ca\/brock-news\/2021\/03\/tax-documents-available-for-brock-students-and-employees\/","title":{"rendered":"Tax documents available for Brock students and employees"},"content":{"rendered":"<p>Information and documents related to the 2020 tax season are now available for Brock University students, staff and faculty.<\/p>\n<p>Tax forms available for students include the T2202 form (Tuition and Enrolment Certificate) and the T4A income slip (Scholarship, Bursary, Fellowship, Award or Prize Income Tax Slip.)<\/p>\n<p>Employees can download their T4 (Statement of Remuneration Paid) and can request a signed T2200S form (Declaration of Conditions of Employment for Working at Home Due to COVID-19.)<\/p>\n<h2><strong>STUDENT TAX FORMS<\/strong><\/h2>\n<p>All Brock students can download and print their completed 2020 T2202 form (Tuition and Enrolment Certificate) and T4A income slip (Scholarship, Bursary, Fellowship, Award or Prize Income Tax Slip) directly from the <a href=\"https:\/\/my.brocku.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">my.brocku.ca student portal<\/a>.<\/p>\n<p>The calculations for courses taken, tax-eligible fees charged and award income earned are based on the 2020 calendar year, not the academic year, as required by the Canada Revenue Agency (CRA).<\/p>\n<p>Brock University has communicated the information contained in these tax slips to the CRA. Students are asked to consult their tax advisor for full details.<\/p>\n<p>If students are not currently enrolled at Brock and\/or forgot their Brock password to access the <a href=\"https:\/\/my.brocku.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">my.brocku.ca<\/a> portal, instructions to reset passwords are available on the <a href=\"https:\/\/brocku.ca\/information-technology\/info\/accounts-and-passwords\/\" target=\"_blank\" rel=\"noopener noreferrer\">ITS website<\/a> as well as the <a href=\"https:\/\/my.brocku.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">my.brocku.ca<\/a> portal homepage. Students requiring assistance with password resets may contact the ITS Help Desk at 905-688-5550 x4357. Remote support is available Monday to Friday from 7:30 a.m. to 10 p.m. as well as Saturday and Sunday from 10 a.m. to 2 p.m.<\/p>\n<p>Inquiries regarding the form can be made to the <a href=\"https:\/\/brocku.ca\/registrar\" target=\"_blank\" rel=\"noopener noreferrer\">Office of the Registrar<\/a> by emailing <a href=\"mailto:central@brocku.ca\" target=\"_blank\" rel=\"noopener noreferrer\">central@brocku.ca<\/a> or calling 905-688-5550 x3052. Students will need their Student ID number for verification. The Office of the Registrar\u2019s hours are Monday to Thursday from 8:30 a.m. to 4:30 p.m. and Friday from 9 a.m. to 4:30 p.m.<\/p>\n<p>Additional details regarding student tax forms can be found on the <a href=\"https:\/\/brocku.ca\/safa\/tuition-and-fees\/tax-certificates\/\" target=\"_blank\" rel=\"noopener noreferrer\">Student Awards and Financial Aid website<\/a>.<\/p>\n<p><strong>T2202 form \u2014 Tuition and Enrolment Certificate <\/strong><\/p>\n<p>The Tuition and Enrolment Certificate (T2202 form) is <u>not<\/u> mailed to students. To access the T2202 form, log in to <a href=\"https:\/\/my.brocku.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">my.brocku.ca<\/a> and click on \u201cTax Certificates\u201d to view or download the form as a PDF.<\/p>\n<p>Beginning in 2019, the CRA made changes to the education and textbook certificate. Prior to 2019, the Tuition and Enrolment Certificate T2202 form was known as the T2202A form.<\/p>\n<p>Students from the United States can go <a href=\"https:\/\/brocku.ca\/safa\/wp-content\/uploads\/sites\/22\/US-Tax-forms-info-for-students.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a> for more information on education tax credits.<\/p>\n<p><strong>T4A form \u2014 Scholarship, Bursary, Fellowship, Award or Prize Income Tax Slip<\/strong><\/p>\n<p>Students who have received funds from a scholarship, award, bursary, prize or fellowship will receive a T4A income slip. To access it, log in to <a href=\"https:\/\/my.brocku.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">my.brocku.ca<\/a> and go to the Student Self-Serve tab. Click on \u201cTax \u2014 T4A,\u201d select the year and click on \u201cGO\u201d to download the tax slip in PDF format.<\/p>\n<p>Students who received an award amount in the 2020 calendar year but are not a student currently registered in the Fall or Winter Term will receive their T4A via mail to their current mailing address on file.<\/p>\n<h2><strong>STAFF AND FACULTY TAX FORMS <\/strong><\/h2>\n<p><strong>T4 slip \u2014 Statement of Remuneration Paid<\/strong><\/p>\n<p>Employees who earned an income from Brock University in 2020, including employees who are also students at the University, can download their T4 slip (Statement of Remuneration Paid) from Workday. Employees with earnings from different pay groups may have more than one 2020 T4 slip.<\/p>\n<p>Brock employees who are also students at the University will need to sign in to their employee account to access Workday, not their student account.<\/p>\n<p>To access T4 slips:<\/p>\n<ul>\n<li><a href=\"https:\/\/wd3.myworkday.com\/brocku\" target=\"_blank\" rel=\"noopener noreferrer\">Sign in to Workday<\/a> with an employee username and password.<\/li>\n<li>Once signed in, click \u201cPay\u201d from the applications on the right side of the page.<\/li>\n<li>Under the \u201cDocuments and Elections\u201d heading, select \u201cTax Documents.\u201d (Click \u201cMore\u201d if \u201cTax Documents\u201d is not visible.)<\/li>\n<li>Under the \u201cEmployee Copy\u201d column, click &#8220;View\/Print\u201d for the correct tax year.<\/li>\n<li>A PDF document will open with a T4 to view, save and\/or print. (There will be a slight delay in the PDF document appearing while the request is being processed.)<\/li>\n<\/ul>\n<p>It is important employees save a copy of their T4 to their personal computer for future reference.<\/p>\n<p>A <a href=\"https:\/\/brocku.sharepoint.com\/Workday\/Final%20Job%20Aids\/Direct%20Access\/AccessingT4Slips_QuickCard.pdf?csf=1&amp;e=u9o4zD&amp;cid=40cd20aa-7d39-4926-af94-187731b3f8ec\" target=\"_blank\" rel=\"noopener noreferrer\">T4 slip job aid<\/a> provides more details to access T4 slips in Workday.<\/p>\n<p>Employees who require assistance logging in to their employee Workday account, and have an active appointment in Workday, are asked to refer to the <a href=\"https:\/\/brocku.ca\/information-technology\/info\/accounts-and-passwords\/\" target=\"_blank\" rel=\"noopener noreferrer\">Information Technology Services web page<\/a> or contact the ITS Help Desk at 905-688-5550 x4357. Remote support is available Monday to Friday from 7:30 a.m. to 10 p.m. as well as Saturday and Sunday from 10 a.m. to 2 p.m.<\/p>\n<p>Employees who do <u>not<\/u> have an active appointment in Workday and had income earnings in 2020 will have their T4 slip mailed to their home address on record in Workday.<\/p>\n<p>Questions regarding T4 slips can be directed to <a href=\"mailto:payroll@brocku.ca\" target=\"_blank\" rel=\"noopener noreferrer\">payroll@brocku.ca<\/a><\/p>\n<p><strong>T2200S form \u2014 Declaration of Conditions of Employment for Working at Home Due to COVID-19 <\/strong><\/p>\n<p>In response to the majority of people now working from home due to the COVID-19 pandemic, the CRA announced guidance regarding work from home expenses and the T2200 tax form process on Dec. 15, 2020.<\/p>\n<p>The new guidance will simplify the process for employees to claim home office expenses for 2020.<\/p>\n<p>For the 2020 tax year, there is a new streamlined method called the \u201cTemporary Flat Rate Method\u201d&#8217; by which employees may claim work from home expenses. There is also a more \u201cDetailed Method.\u201d Both are described below.<\/p>\n<p>For more information specific to Brock employees, please visit the <a href=\"https:\/\/brocku.sharepoint.com\/Financial-Services\/SitePages\/T2200---Declaration-of-Conditions-of-Employment.aspx?csf=1&amp;e=whkjaX\" target=\"_blank\" rel=\"noopener noreferrer\">Financial Services SharePoint web page<\/a>. For frequently asked questions, please visit <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/individuals\/topics\/about-your-tax-return\/tax-return\/completing-a-tax-return\/deductions-credits-expenses\/line-229-other-employment-expenses\/work-space-home-expenses\/frequently-asked-questions.html\" target=\"_blank\" rel=\"noopener noreferrer\">the CRA website<\/a>.<\/p>\n<p><strong>Temporary Flat Rate Method<\/strong><\/p>\n<p>This streamlined approach for claiming work from home expenses eases the administrative burden for employees working from home. There is no need to obtain a T2200S form, track expenses or calculate workspace.<\/p>\n<p>Eligibility criteria:<\/p>\n<ul>\n<li>Worked from home in 2020 due to COVID-19<\/li>\n<li>Worked more than 50 per cent of the time from home for a period of at least four consecutive weeks<\/li>\n<li>Only claiming home office expenses and not claiming any other employment expenses<\/li>\n<li>The employer did not reimburse the employee for their home office expenses<\/li>\n<\/ul>\n<p>With the \u201cTemporary Flat Rate Method,\u201d employees can claim $2 for each day they worked from home in 2020 due to COVID-19, up to a maximum of $400. The claim amount is submitted directly on the tax return without any supporting documentation or forms needed. This method does not require employees to determine the size of their workspace.<\/p>\n<p><strong>Detailed Method <\/strong><\/p>\n<p>Employees electing to claim actual amounts paid in home office expenses, such as utilities, internet and rent, incurred as a result of working from home due to COVID-19 must follow the \u201cDetailed Method.\u201d<\/p>\n<p>It is recommended employees consult a tax advisor when electing to use the \u201cDetailed Method.\u201d There may be implications on employees\u2019 capital gains exemption on their principal residence if they elect this method.<\/p>\n<p>If an employee chooses to use the \u201cDetailed Method,\u201d only certain expenses are eligible to be claimed. It is the responsibility of the employee to ensure they are only claiming eligible home office expenses. It is recommended employees seek the advice of a qualified tax advisor.<\/p>\n<p>Eligibility criteria:<\/p>\n<ul>\n<li>Worked from home in 2020 due to COVID-19<\/li>\n<li>Required to pay for expenses related to the workspace in the home<\/li>\n<li>The individual&#8217;s workspace is where they mainly work (more than 50 per cent of the time) for a period of at least four consecutive weeks<\/li>\n<li>The individual&#8217;s expenses are used directly in their work<\/li>\n<li>Receive a completed and signed <a href=\"https:\/\/www.canada.ca\/content\/dam\/cra-arc\/formspubs\/pbg\/t2200s\/t2200s-fill-20e.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">T2200S form<\/a> (specific form due to COVID-19) or a <a href=\"https:\/\/www.canada.ca\/content\/dam\/cra-arc\/formspubs\/pbg\/t2200\/t2200-20e.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">T2200 form<\/a> from Financial Services. (See below for more details.)<\/li>\n<\/ul>\n<p>Claim details:<\/p>\n<ul>\n<li>Can claim the actual amount paid in home office expenses incurred due to working from home due to COVID-19<\/li>\n<\/ul>\n<p>The following is a sample list of expenses that <strong>may be claimed<\/strong>:<\/p>\n<ul>\n<li>Electricity, heat, water<\/li>\n<li>Home internet access fees<\/li>\n<li>Maintenance and minor repair costs<\/li>\n<li>Office supplies (if not reimbursed by the University)<\/li>\n<li>Rent paid for a house or apartment where the employee lives<\/li>\n<\/ul>\n<p>The following is a sample list of expenses that <strong>cannot be claimed<\/strong>:<\/p>\n<ul>\n<li>Mortgage interest and principal payments<\/li>\n<li>Office furniture (desk, chair, etc.)<\/li>\n<li>Office equipment (printer, laptop case, calculator, light fixtures, etc.)<\/li>\n<li>Purchase of a cell phone, computer, laptop, tablet, etc.<\/li>\n<li>Capital expenditures (replacing windows, flooring, furnace, etc.)<\/li>\n<li>Computer accessories (monitor, mouse, keyboard, laptop, webcam etc.)<\/li>\n<\/ul>\n<p>Calculation of workspace:<\/p>\n<ul>\n<li>Employees need to calculate the size and use (employment and personal) of their workspace. See the <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/individuals\/topics\/about-your-tax-return\/tax-return\/completing-a-tax-return\/deductions-credits-expenses\/line-229-other-employment-expenses\/work-space-home-expenses.html\" target=\"_blank\" rel=\"noopener noreferrer\">CRA website<\/a> and a tax advisor for assistance with the calculation.<\/li>\n<\/ul>\n<p>Tax form requirements:<\/p>\n<ul>\n<li>Employees must complete and attach the <a href=\"https:\/\/www.canada.ca\/content\/dam\/cra-arc\/formspubs\/pbg\/t777s\/t777s-20e.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">T777S form: Statement of Employment Expenses for Working at Home Due to COVID-19<\/a> to their tax claim<\/li>\n<li>They must also obtain a completed and signed <a href=\"https:\/\/www.canada.ca\/content\/dam\/cra-arc\/formspubs\/pbg\/t2200s\/t2200s-fill-20e.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">T2200S form<\/a> from Financial Services.<\/li>\n<\/ul>\n<p>To obtain the completed and signed T2200S form, employees must submit a <a href=\"https:\/\/brocku.sharepoint.com\/Financial-Services\/SitePages\/T2200---Declaration-of-Conditions-of-Employment.aspx?csf=1&amp;e=whkjaX&amp;CT=1610564295570&amp;OR=OWA-NT&amp;CID=7f676c0f-6980-a6b1-f24e-03597f95918a\" target=\"_blank\" rel=\"noopener noreferrer\">T2200S Detailed Method Approval Form<\/a> via email to Karen Roberts, Finance Administration Assistant, at <a href=\"mailto:kroberts@brocku.ca\" target=\"_blank\" rel=\"noopener noreferrer\">kroberts@brocku.ca<\/a><\/p>\n<p>For more information on working from home expenses, including a full list of eligible and ineligible expenses and details on how to calculate your workspace size and use, please visit the <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/individuals\/topics\/about-your-tax-return\/tax-return\/completing-a-tax-return\/deductions-credits-expenses\/line-229-other-employment-expenses\/work-space-home-expenses.html\" target=\"_blank\" rel=\"noopener noreferrer\">CRA website<\/a>.<\/p>\n<p><strong>T2200 form \u2014 Declaration of Conditions of Employment <\/strong><\/p>\n<p>Most Brock University employees will not require the T2200 form. Most will claim work from home expenses due to COVID-19 through the T2200S form.<\/p>\n<p>In order to claim employment expenses through the T2200 form, an employee\u2019s contract of employment must require that they pay their own expenses, without eligibility for subsequent reimbursement, while carrying out their duties. According to the CRA, this is normally, but not necessarily, set out in written letters of offer, employment policies or collective agreements.<\/p>\n<p>A signed <a href=\"https:\/\/www.canada.ca\/content\/dam\/cra-arc\/formspubs\/pbg\/t2200\/t2200-20e.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">T2200 form<\/a> does not provide an employee with any assurance that expenses incurred are deductible. The eligibility to deduct employment expenses is a matter between the employee and the Canada Revenue Agency. Employees wishing to deduct employment expenses are advised to review the <a href=\"http:\/\/www.cra-arc.gc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">Canada Revenue Agency\u2019s publications<\/a> and\/or seek advice from their personal tax consultant.<\/p>\n<p>The T2200 form must be signed by the Vice-President, Administration and\/or their designate. To obtain a signed T2200 form, fill out a <a href=\"https:\/\/brocku.sharepoint.com\/Financial-Services\/Documents\/Forms\/AllItems.aspx?id=%2FFinancial%2DServices%2FDocuments%2FFinance%20Website%2FTax%20Resources%2FT2200%20Request%20Form%2Epdf&amp;parent=%2FFinancial%2DServices%2FDocuments%2FFinance%20Website%2FTax%20Resources\" target=\"_blank\" rel=\"noopener noreferrer\">Declaration of Conditions of Employement T2200 Request Form<\/a>. More information can be found on the <a href=\"https:\/\/brocku.sharepoint.com\/Financial-Services\/SitePages\/T2200---Declaration-of-Conditions-of-Employment.aspx?csf=1&amp;e=whkjaX\" target=\"_blank\" rel=\"noopener noreferrer\">Financial Services SharePoint web page<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Information and documents related to the 2020 tax season are now available for Brock University students, staff and faculty.<\/p>\n","protected":false},"author":5,"featured_media":70759,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[36,39,40,7,55,37,41,1,4,38],"tags":[6311,101,2211,10017,7941,140,10016],"_links":{"self":[{"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/posts\/70758"}],"collection":[{"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/comments?post=70758"}],"version-history":[{"count":6,"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/posts\/70758\/revisions"}],"predecessor-version":[{"id":70765,"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/posts\/70758\/revisions\/70765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/media\/70759"}],"wp:attachment":[{"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/media?parent=70758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/categories?post=70758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/brocku.ca\/brock-news\/wp-json\/wp\/v2\/tags?post=70758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}