Who can claim

Detailed method – Eligibility criteria

Criteria to claim the employment portion of actual amounts you paid while you worked from home (for employees required to work from home or employees who worked from home due to the COVID-19 pandemic)

Temporary flat rate method for 2020, 2021 and 2022 – Eligibility criteria

Criteria to claim the temporary flat rate of $2 for each day you worked from home in 2020, 2021, or 2022 due the COVID-19 pandemic

If you are self-employed, refer to: Business-use-of-home expenses

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