Employees could deduct certain employment expenses on the personal tax return after obtaining a signed Form T2200 from their employers. For the 2020 tax return, employees may be able to deduct home office expenses if you worked at home in 2020 due to COVID-19 provided they meet certain criteria. CRA introduced a simplified method (temporary flat rate fee method) to help taxpayers claim the home office expenses up to $400. It also introduced two new Forms T2200S and T777S related to 2020 employment expenses claims. 

Which claim method should I use for home office expenses? And what form should I obtain?

Two different methods are available: temporary flat method and detailed method

Detailed method for home office expenses

Work-space-in-the-home expenses = (% of work space) x (% of time working at home) x (eligible expenses

Please go to the CRA website for detailed information on what can be claimed and cannot be claimed

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