COVID HOME OFFICE RULES
PLEASE NOTE:
As of 2023, the special rules for COVID home office have ended. See the link at the bottom of the page for information on previous years.
COVID HOME OFFICE
As a result of the unprecedented challenges due to COVID-19, many people have been working at home and using their kitchens, bedrooms and living rooms as their work space.
The following rules also apply to 2020 and 2021.
Eligibility
You are eligible to claim a deduction for home office expenses for the period you worked from home, if you meet all of the criteria:
you worked from home in 2022 due to the COVID-19 pandemic
you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2022
have a completed and signed Form T2200S (only applicable if the detailed method is used to complete the claim)
the expenses are used directly in your work during the period
Methods
1. Flat Rate Method
You are eligible to use this new method if you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2022 due to the COVID-19 pandemic. You can claim $2 for each day (full or part-time hours) you worked from home during that period plus any additional days you worked at home in 2022 due to the COVID-19 pandemic (do not include vacation, sick or off days). The maximum you can claim using the new temporary flat rate method is $500 (250 working days) per individual. The maximum claim for 2020 and 2021 is $400 and $500 respectively. You cannot claim any Office Supplies or Phone Expenses using this method.
If you are using the Flat Rate Method please provide our office with the number of qualifying days you worked from home. Please keep a record of your calculation for any CRA review. We do not need to see your record. OUR FEE FOR THE FLAT RATE METHOD IS $10.
2. Detailed Method (need signed T2200S)
You are eligible to use this new method if you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2022 due to the COVID-19 pandemic. Each period of time you claim requires that you worked more than50% of the time from home.
The Detailed Method also allows you to claim various Office Supplies and Phone Expenses.
The Detailed Method may benefit you however, you are required to have a completed and signed Form T2200S from your employer, receipts and totals for all your expenses, and detailed calculations to determine the portion of your expenses you may claim for home office.
If you are using the Detailed Method please download and complete this form and forward it to our office (please print clearly). Also provide us with a total of Office Supplies and Phone Expenses you are claiming. We do not need to see your receipts however, keep a record for any CRA review. OUR FEE FOR THE DETAILED METHOD IS $45.
WHICH METHOD SHOULD I USE?
CRA has provided a handy CALCULATOR if you are not sure which method may benefit you. Due to the amount of time required and to keep our fees for this claim reasonable, our office will not determine which method is better for you. Thank you for your understanding.
Our Fees for Each Method
Flat Rate Method $10
Detailed Method $45
For further information and examples please visit CRA’s website.