Tuesday, April 13, 2021

Employees who worked from home more than 50% of the time for at least four consecutive weeks in 2020 because of the pandemic, may be entitled to income tax deductions for work-at-home expenses.

You have several options for the calculation of home office expenses.

The simplified method

You can request $2 per day worked from home, up to a maximum of $400.

You do not need to include any supporting documents with your claim.

You claim this deduction when filing your income tax return. The deductions will reduce the amount of income on which you will be required to pay tax, which in turn will reduce the overall amount of your income tax.

The detailed method

if you meet the eligibility criteria outlined by the Canada Revenue Agency and/or Revenu Québec.

You will need to obtain Form T2200S Declaration of Conditions of Employment for Working at Home Due to COVID‑19 completed and signed by CBC/Radio‑Canada, and keep supporting documents.

For employees who are Québec residents, you will also need to obtain TP‑64.3 General Employment Conditions completed and signed by CBC/Radio‑Canada, and keep supporting documents.

Forms T2200S and TP‑64.3 (for Québec residents) are provided via MySource.

For further details:

To compare the claim methods from Canada Revenue and Revenue Québec calculator: