Language selection

Search

Home office expenses for employees

Eligibility criteria - Detailed method

On this page

Eligibility criteria

To claim the actual expenses you paid for working from your home, you must meet all of the following conditions:

    • What if you chose to work from home

      If you were not required to work from home, but your employer provided you with the choice to work at home because of the COVID-19 pandemic, then:

      • the CRA will consider you to have worked from home due to COVID-19

      or


    Note: This does not have to be part of your employment contract and may be a written or verbal agreement.

  • Refer to: What expenses can be claimed

    What if your employer has reimbursed you for some of your home office expenses

    You can still use the detailed method if you meet the eligibility criteria, but you cannot claim any expenses that were or will be reimbursed by your employer.

    • Types of work spaces

      Refer to: COVID-19 examples

      or


    • What is Form T2200S

      Form T2200S – Declaration of Conditions of Employment for Working at Home Due to COVID-19 is a shorter version of Form T2200 that your employer will use if you worked from home in 2020 due to the COVID-19 pandemic and choose to use the Detailed method to calculate your home office expenses. Your employer fills out this form upon request to certify that you worked from home in 2020 due to the COVID-19 pandemic and were required to pay for some or all of your home office expenses used directly in your work while carrying out your duties of employment during that period.

      or


    • What is Form T2200

      Form T2200 – Declaration of Conditions of Employment is a form your employer fills out to certify the conditions of employment and were required to pay for employment expenses.

      Note: You cannot claim any expenses that were or will be reimbursed by your employer. Keep a copy of Form T2200S or Form T2200, in case we ask to see it.

      Who can sign Form T2200 and Form T2200S

      Form T2200 and Form T2200S must be signed by your employer. It is up to your employer to determine who is authorized to sign these forms.

You need to meet all of the above conditions to be eligible to claim your home office expenses

COVID-19 examples

Alternating working from home and the office
Working part-time from home
Working from home for less than four consecutive weeks

Did you find what you were looking for?

What was wrong?

You will not receive a reply. Telephone numbers and email addresses will be removed.
Maximum 300 characters

Thank you for your feedback

Date modified: