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NEW CRA GUIDANCE ON CLAIMING HOME OFFICE EXPENSES IN 2020 DUE TO WORKING FROM HOME DURING COVID-19

Providence staff who have been working from home during the 2020 tax year due to COVID-19 have two options to claim home office expenses as developed by the Canada Revenue Agency (CRA).

  1.  Simplified/temporary flat rate method for claims up to $400

Employees may claim up to $400 in home office expenses, based on the amount of time working from home, without having to track detailed expenses. This simplified method does not require a supporting Form T2200 or Form T2200S and allows eligible employees to claim a deduction of $2 for each day they worked at home more than 50% of the time, over a period of a least four consecutive weeks, plus any other days worked from home in 2020 due to COVID-19, up to a maximum of $400.

For more information on this method, view this Infographic and visit the Government of Canada website.

  1.  Detailed method for claims over $400

If you anticipate having a claim greater than $400 due to working from home during COVID-19, the CRA has developed Form T2200S and Form T777S as well as a calculator to help you determine your eligible home office expenses.

If you choose this method, Form T2200S must be completed and signed by your employer. You cannot claim any expenses that were or will be reimbursed by your employer. You may use this method if you:

  • worked more than 50% of the time from your home for a period of at least a month (four consecutive weeks) in 2020;
  • have a completed and signed Form T2200S, Declaration of Conditions of Employment for working at home due to COVID-19 from your employer; and
  • kept all your supporting documents (i.e., receipts).

PHC will issue the regular Form T2200 to those who are eligible.

The process for issuing Form T2200S and T2200 will be forthcoming.

For more information visit the Government of Canada website.

This page last updated Jan 12, 2021 7:01pm PST