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Home office expenses for employees

What the changes are

This page describes the recent changes to claiming work space in the home expenses.

If you have never made this claim before, you can skip to the first decision you have to make, Compare the claim methods, or you can review this page to understand these changes.

On this page

New temporary flat rate method

The new temporary flat rate method simplifies your claim for home office expenses. You are eligible to use this new method if you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020 due to the COVID-19 pandemic. You can claim $2 for each day you worked from home during that period plus any additional days you worked at home in 2020 due to the COVID-19 pandemic. The maximum you can claim using the new temporary flat rate method is $400 (200 working days) per individual.

Eligibility
Temporary flat rate method

Each individual working from home who meets the eligibility criteria can use the temporary flat rate method to calculate their deduction for home office expenses. This means multiple people working from the same home can each make a claim.

This method can only be used for the 2020 tax year.

Simplified process
Temporary flat rate method

Simplified for you

You do not have to:

  • calculate the size of your work space
  • keep supporting documents

Simplified for your employer

Your employer does not have to:

  • complete and sign Form T2200S or Form T2200
What are Form T2200S and Form T2200

Form T2200S

Form T2200

What counts as a work day
Temporary flat rate method

Days that can be counted

  • days you worked full-time hours from home
  • days you worked part-time hours from home

Days that cannot be counted

  • days off
  • vacation days
  • sick leave days
  • other leave or absence

New options to claim the actual amounts you paid

You can use the detailed method to claim the home office expenses you paid for the period that you worked from home.

Eligibility
Detailed method

You are eligible to claim a deduction for home office expenses for the period you worked from home, if you meet all of the criteria:

  • you worked from home in 2020 due to the COVID-19 pandemic or your employer required you to work from home
  • you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020
  • have a completed and signed Form T2200S or Form T2200 from your employer
    What are Form T2200S and Form T2200

    Form T2200S

    Form T2200

  • the expenses are used directly in your work during the period

Changes to the process
Detailed method

To support you, the CRA:

  • created a simplified Form T2200S and Form T777S
  • created a calculator to help you claim the home office expense deduction that you are entitled to
  • will accept an electronic signature on the Form T2200S and Form T2200 to reduce the necessity for employees and employers to meet in person (applies to the 2020 tax year only)

How to determine the employment use of a work space
Detailed method

Whether you work at the dining table or in a spare bedroom, there are several factors to consider when calculating your employment use of the work space:

New eligible expenses

The CRA has expanded the list of eligible expenses that can be claimed as work-space-in-the-home expenses to include reasonable home internet access fees. A comprehensive list of eligible home office expenses has also been created.

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