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Defence Team: New information to claim remote work expenses

March 16, 2021 - Defence stories

This article is to provide you with more information in addition to the claiming remote work expenses at tax time publication.

The Canada Revenue Agency (CRA) has developed two new temporary methods for claiming remote work expenses due to COVID-19 in the 2020 tax year.  The CRA developed visual aid comparing the methods, see below:

 

Temporary flat rate method

Applies to:

  • eligible employees working from home in 2020 due to the COVID-19 pandemic

With this method:

  • you can claim $2 for each day you worked from home in 2020 due to the COVID-19 pandemic, up to a maximum of $400
  • your employer is not required to complete and sign Form T2200
  • you are not required to keep documents to support your claim

OR

Detailed method

Applied to:

  • eligible employees working from home in 2020 due to the COVID-19 pandemic
  • eligible employees required to work from home

With this method:

  • you can claim the actual amounts you paid, supported by documents
  • you must have a completed and signed Form T22005 / Form T2200 from your employer
 

Employees who want to claim actual amounts paid for home office expenses will need to follow the detailed method outlined above. Employees will be responsible to submit a T777S form and get a completed and signed Form T2200S (simplified for COVID-19) from the employer. The “employer” in this case would be your delegated section 34 manager. The manager must be aware of the employee’s work arrangements and be able to answer any questions that the CRA may have.

Similarly, Revenu Quebec (RQ) has developed two new methods  (You are now leaving the Government of Canada website) for claiming remote work expenses due to COVID-19 in the 2020 tax year. Employees who are residents of Quebec and want to claim actual amounts paid for home office expenses will need to follow the detailed method.  Employees will be responsible to submit a TP-59.S-V form and get a completed and signed Form TP-64.3-V from the employer. The “employer” in this case would be your delegated section 34 manager. The manager must be aware of the employee’s work arrangements and be able to answer any questions that RQ may have. 

If you require additional advice or guidance, contact the Canadian Revenue Agency (CRA) or Revenue Québec (RQ) (You are now leaving the Government of Canada website).

RQ resources and links:

CRA resources and links:

The CRA website has many resources that can help employees understand this deduction and its benefits, including a new calculator to confirm home office or work space expenses, frequently asked questions and a backgrounder.

Additional links to assist you have also been included below:

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