The fact that Mr. Leith did not file T2200’s with his tax returns is not surprising. The forms themselves specifically told him that he did not have to do so. The second sentence of the T2200’s clearly states that “The employee does not have to file this form with his or her return, but must keep it in case we ask to see it.”
 Subsection 220(2.1) of the Act states:
Where any provision of this Act or a regulation requires a person to file a prescribed form, receipt or other document, or to provide prescribed information, the Minister may waive the requirement, but the person shall provide the document or information at the Minister's request.
 I find that the second sentence of the T2200 form has the effect under subsection 220(2.1) of waiving the requirement under subsection 8(10) for a taxpayer to file a T2200 with his or her tax return so long as the taxpayer provides the T2200 to the Minister upon request. Accordingly, Mr. Leith was not required to file T2200’s with his 2006 and 2007 tax returns and his failure to do so is not fatal to his ability to deduct the employment expenses.
Leith v. The Queen 2015 TCC 314 (Graham)