Flat rate method:
You can claim $2 for each day you worked from home between March 12, 2020 and December 31, 2020 to a maximum of $400.
If you worked for at least four consecutive weeks from home
- You can’t use Days off, Vacation days, Sick leave days or other leave or absence
- You do not have to calculate the size of your workspace
- You do not need to keep supporting documents
- You do not need your employer signed Form T2200(S)
You can claim the actual amounts you paid using the T777S form, must keep documents for 6 years.
You worked more than 50% of the time from home for a period of at least four consecutive weeks
Your employer required you to work from home, It does not have to be part of your employment contract and may be a written or verbal agreement, but you need a sign T2200S
Determine your workspace use
- Size of your home
- Size of workspaces (CRA uses 100 & 130 Sqft in example)
- Hours used (Common area like kitchen may be 5% vs Separate Room at 100%)
Salaried employees can claim:
- Utilities (Hydro, Heat and Water) in proportion to workspace used
- Maintenance and minor repair costs
- Other: Home internet access fees, you can deduct a portion of your basic cell phone service plan if apportioned between employment and personal use on a reasonable basis.
- Rent paid
- Supplies include items such as stationery items, stamps, toner.
- Long Distance charges but not telephone Line
Commission employees can also claim:
- Home insurance
- Property taxes
- Lease of cell phone, computer, printer… That reasonably relate to earning income
CANNOT be claimed:
- Mortgage (Principal and Interest) or Condo fee or Property tax
- Capital expenses (replacing windows, flooring, furnace, building room)
- Wall decorations