With unprecedented amounts of people working from home due to the COVID-19 pandemic, the Canada Revenue Agency (CRA) has made it easier for people to claim the home office expenses deduction. <\/p>\n\n\n\n
Minister of National Revenue Diane Lebouthillier said in a release that people who spent more than 50 per cent of their time working from home over a period of at least four consecutive weeks in 2020 due to COVID-19 are eligible to claim the deduction up to $400. The government has decreased the qualifying period for the deduction. <\/p>\n\n\n\n
The CRA is also making it easier for anyone with larger home office expenses claims to keep using the current method to claim a deduction.<\/p>\n\n\n\n
The government says: <\/p>\n\n\n\n
A new temporary flat rate method will allow eligible employees to claim a deduction of $2 for each day they worked at home in that period, plus any other days they worked from home in 2020 due to COVID-19 up to a maximum of $400. Under this new method, employees will not have to get Form T2200 or Form T2200S completed and signed by their employer.<\/p>
To simplify the process for employees choosing the detailed method, the CRA launched today simplified forms (Form T2200S<\/a> and Form T777S<\/a>) and a calculator<\/a> designed specifically to assist with the calculation of eligible home office expenses.<\/p>
<\/p>Canada Revenue Agency<\/cite><\/blockquote>\n\n\n\n