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Home office expenses for employees

How to claim

This deduction is claimed on your personal income tax return. Deductions reduce the amount of income you pay tax on, so they reduce your overall income tax liability.

On this page

Temporary flat rate method

This method simplifies your claim for home office expenses (work-space-in-the-home expenses and office supply and phone expenses). If you worked more than 50% of the time from home for a period of at least four consecutive weeks in the year due to the COVID-19 pandemic, you can claim $2 for each day you worked from home during that period. You can then also claim any additional days you worked at home in the year due to the COVID-19 pandemic. The maximum amount that can be claimed is $400 per individual in 2020 and $500 per individual in 2021 and in 2022. This method can only be used for the 2020, 2021 and 2022 tax years.

What counts as a work day at home

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 (example: weekends and statutory holidays that you did not work)
  • vacation days
  • sick leave days
  • other leave or absence

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

Steps

  1. Confirm you are eligible

    You must meet the eligibility criteria - Temporary flat rate method to claim your home office expenses.

  2. Fill in the form

    Count the total number of days you worked from home in the year due to the COVID-19 pandemic and multiply that by $2 per day. This amount will be your claim for the year (up to a maximum of $400 per individual in 2020 and $500 per individual in 2021 and in 2022).

    • # of days you worked from home within the period (maximum 200 days for 2020 and 250 days for 2021 and for 2022)
    • times by $2 (temporary flat rate amount)
    • equals Amount of your claim (to a maximum of $400 in 2020 and $500 in 2021 and in 2022)
    Example: Determining the number of days worked

    Alex worked from home from January 1 to December 31, 2021 due to COVID-19.

    She worked from home on weekdays between January 1 to December 31, 2021 (261 days). Subtracting the days she did not work, including statutory holidays in her province (12 days), two weeks of holidays (10 days), and sick days (3 days), Alex worked at home for 236 days.

    • 261 (weekdays from January 1 to December 31)
    • minus      12 (statutory holidays)
    • minus   10 (2 weeks of vacation)
    • minus      3 (3 sick days)
    • equals 236 days worked at home

    To calculate her claim, Alex multiplied the number of days she worked at home by the $2 temporary flat rate amount.

    • 236 (maximum 250 for 2021)
    • times by   $2 (daily claim amount)
    • equals $472 (to a maximum of $500 for 2021)

    Alex can claim home office expenses of $472 using the temporary flat rate method.

    Use "Option 1 – Temporary flat rate method" on Form T777S - Statement of Employment Expenses for Working at Home Due to COVID-19 to enter these amounts and attach it to your income tax return for the year.

    What is Form T777S
  3. Claim the deduction on your tax return

    Enter the amount from Line 9939 on Form T777S to Line 22900 "Other employment expenses" on your income tax return.

    Form T777S must be filed with your tax return.

    Review of your claim

    Each year, CRA conducts a number of review activities to maintain the integrity of, and the Canadian public's confidence in, the Canadian tax system. The CRA may review your claim to validate your eligibility.

Detailed method

This method allows you to claim the actual amounts you paid, supported by documents. You must complete Form T777S or Form T777 and get a completed and signed Form T2200S or Form T2200 from your employer.

Form T777S: Option 1 of 2

Use "Option 2 – Detailed method" on Form T777S to claim your home office expenses if you are claiming the actual amount paid as a result of working from home and are not claiming any other employment expenses on line 22900.

Form T777: Option 2 of 2

You must use Form T777 to claim your home office expenses if you are:

  • claiming other employment expenses on line 22900 (for example, motor vehicle expenses), as well as home (work-space-in-the-home, office supplies and certain phone expenses)
  • filing a 2019 or prior year tax return

Steps

  1. Confirm you are eligible

    You must meet the eligibility criteria - Detailed method to claim your home office expenses.

  2. Fill in the applicable form

    Tip: Use the calculator to determine the employment-use amount to enter on Form T777S or Form T777.

    Form for those working from home due to the COVID-19 pandemic who are only claiming home office expenses: Option 1 of 2

    Complete Form T777S - Statement of Employment Expenses for Working at Home Due to COVID-19, if you are only claiming home office expenses on line 22900.

    Form for those required to work from home or those working from home due to the COVID-19 pandemic who are claiming additional employment expenses: Option 2 of 2

    Complete Form T777 - Statement of Employment Expenses if you are claiming additional expenses on line 22900 like motor vehicle, accounting fees, tools, and parking.

  3. Claim the deduction on your tax return

    Enter the amount from Line 9368 on Form T777S or Form T777 on Line 22900 "Other employment expenses" on your tax return.

    Form T777S or Form T777 must be filed with your tax return. Do not include your supporting documents.

    Form T2200S or Form T2200 is kept by you and is not included with your tax return.

    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.

  4. Keep your records

    Keep the following records for six years:

    • Declaration of Conditions of Employment (Form T2200S or Form T2200)
    • any receipts, supporting documents and records
    Review of your claim

    Each year, CRA conducts a number of review activities to maintain the integrity of, and the Canadian public's confidence in, the Canadian tax system. The CRA may review your claim to validate your eligibility.

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