What's new for other employment expenses

Home office expenses for working at home due to COVID-19 – You may be eligible to deduct home office expenses (work-space-in-the-home expenses, office supplies, and certain phone expenses) if you worked from home in 2020 due to COVID-19. For more information about how to claim home office expenses, read Employees working at home due to COVID-19 in Guide T4044, Employment Expenses.

Internet internet access fees – Starting in 2020, employees who work from home can include reasonable monthly home internet access fees as part of their work-space-in-the-home expenses.

Meal rate – Since January 1, 2020, the meal rate for each meal has increased from $17 to $23 (includes sales tax). For more information, read Transportation employees in Guide T4044, Employment Expenses.

Class 54 and 55 – On March 2, 2020, the Government proposed an extension of classes 54 and 55 eligibility to include used eligible zero-emission vehicles. The Canada Revenue Agency will update its website when more information becomes available.

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