There is no clear legal obligation on the part of your employer to issue you a T2200 for your employment expenses (especially if your employer is a non-Canadian company) unless your work contract/agreement includes such a provision. If your employer refuses to issue a T2200, document your attempts to obtain it (including escalating to HR). Then file it unsigned with your return (as long as the expenses are eligible). If the CRA has an issue with it, they will sort it out during an audit where the CRA has broad authority to compel information from the employer. If CRA denies the claim and you pursue this in court, a judge will ask to see if you attempted to get a signed T2200.