New Work Space in Home Rules for Employees Released

CRA released new rules for employees working from home during COVID-19.

  • New Temporary Flat Method – $2/day (to a $400 max) if you worked at home for at least 4 consecutive weeks during the pandemic.

  • New Optional Detailed Method – You obtain a simplified T2200S from your employer and claim specific eligible expenses. This new form asks 3 questions and requires the employer to certify "that this employee worked from home in 2020 due to COVID-19, and was required to pay some or all their own home office expenses used directly in their work while carrying out their duties of employment during that period."

  • New Eligible Expense Listing – A listing of 59 items with details on what can and cannot be claimed. Internet access counts.

  • New T777S – Short form to make either the detailed or flat rate claim.

CRA website:

https://www.canada.ca/en/revenue-agency/news/2020/12/introducing-a-simplified-process-for-claiming-the-home-office-expenses-for-canadians-working-from-home-due-to-the-covid-19-pandemic.html?utm_source=mediaroom&utm_medium=eml

Jane Zhao