• One of the following applies:
  • You worked from home in 2020, 2021, or 2022 due to the COVID-19 pandemic
    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

    ---

  • Your employer required you to work from home

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

• You were required to pay for expenses related to the work space in your home

  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.

• One of the following applies:
  • Your work space is where you mainly (more than 50% of the time) work for a period of at least four consecutive weeks in the year. The period can be longer than a month.
    Types of work spaces

    Refer to: COVID-19 examples

    or

    ---

  • You only use your work space to earn employment income. You also have to use it regularly and continually for meeting clients, customers, or other people while doing your work.
• Your expenses are used directly in your work
• One of the following applies:
  • You have a completed and signed copy of Form T2200S, Declaration of Conditions of Employment for Working at Home Due to COVID-19, from your employer
    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 2022 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 2022 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

    ---

  • You have a completed and signed copy of Form T2200, Declaration of Conditions of Employment, from your employer
    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.

COVID-19 examples