Due to COVID-19 pandemic, CRA has extended the eligibility to include home office expenses for employees who had to work from home due to COVID-19.
- If you worked from home in 2020 due to COVID-19, the temporary flat rate method of calculating your home office expenses allows you to claim a tax deduction of up to $400.
- If you are claiming expenses for more than the maximum flat rate of $400, you need the new T2200s Declaration of Conditions of Employment for Working at Home Due to COVID-19 signed and approved by your employer.
- Salaried and commissioned employees who reside in Quebec should complete the TP-64.3-V form and signed it by their employers.
What is the T2200s Form? How is it different from the T2200?
- The T2200s – Declaration of Conditions of Employment for Working at Home Due to COVID-19 is a shorter version of the T2200 (Declaration of Conditions of Employment).
- The T2200s is filled out and signed by your employer if you worked from home in 2020 due to COVID-19 and had to pay for some or all of your home office expenses.
Do I need to file the T2200s form with my tax return?
No. You don’t have to file the T2200s form. However, you need to keep a record of the signed form in case the CRA requests a copy.
How do I claim my employment expenses?
You are required to complete the T777-s Statement of Employment Expenses for Working at Home Due to COVID-19 to calculate your eligible expenses.
Salaried and commissioned employees who reside in Quebec should complete the TP-59.S-V form to claim the employment expenses (the link will be updated when RQ releases the form).
What are the conditions required?
On the T2200s form, your employer has to declare:
- That you were asked to work from home due to COVID-19.
- That you did not receive a reimbursement of your home expenses.
- Whether or not you have received a taxable allowance (on T4) to cover the expenses.
Keep in mind that this deduction is not available for employees who work from home as part of their work duty regardless of the COVID pandemic. In this case, you might want to check with your employer if you are qualified to obtain the T2200 instead.
Employees who pay for their own expenses to perform their work duty may be able to claim employment expenses deductions.
To be eligible, you need the T2200 Declaration of Conditions of Employment form signed by your employer to approve the expenses.
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