Working from Home Office Expenses Claim in 2020 due to COVID-19

CRA has established 2 methods to claim your home office expenses on your 2020 tax return. You have a choice between the Temporary flat rate method or the Detailed method. Both methods can be used for eligible employees working from home in 2020 due to the COVID-19 pandemic. Commission employees will use the detailed method for the maximum claim.

Temporary flat rate method

• On the CRA form T2200S you can claim $2.00 for each day you worked from home in 2020 due to the COVID-19 pandemic, up to a maximum of $400.00.
• Your employer is not required to complete and sign the CRA form T2200S
• You are not required to keep documents to support your claim

Detailed method

• You can claim the actual amounts you paid and you are required to keep the supporting documents (eligible expenses are electricity, heat, water, utility amounts of your condominium fees, home internet access fees, maintenance and minor repair costs and rent paid for a house or apartment where you live, there are some exceptions, please contact us directly or check CRA)
• You must have a completed and signed Form T2200S or Form T2200 from your employer
• For employees who are required to work from home not due to COVID-19 will use the detailed method for obtaining the maximum claim