Claiming office expenses if you worked from home due to COVID-19

The pandemic has resulted in an increase in the number of people working from home, and if you were one of those people, you may able to claim office expenses.

While the old rules around claiming home office expenses are still in place, the CRA has added some new provisions to make it easier to submit a claim if you had to work from home due to COVID-19.

Temporary Flat Rate Method 

This method is for employees who are claiming a flat amount ($2 per day to a maximum of $400). No employer certification or supporting documentation for expenses is required. If an individual uses this flat rate method, no other employment expenses can be claimed. 

Simplified Detailed Method 

This is for employees who claim actual expenses, supported by receipts, related to working from home. Employer certification, in the form of either a T2200S or T2200, will be required. Employees claiming employment expenses other than home office expenses are required to have a completed T2200.  

The CRA has an online calculator to assist with calculating home office expenses.

Questions?

For more information about your options for claiming office expenses, please contact your local Avail office or complete the form below.

For a complete list of our COVID-19 resources for individuals and businesses, please visit availcpa.com/resources