Working From Home: Expenses

Many employees have transitioned to working from home as a result of the COVID-19. While there are some advantages, these employees now find themselves incurring some additional expenses.

Provided the conditions are met, there are expenses that you can claim when filing your taxes using form T2200, Declaration of Conditions of Employment.

Here’s what you should know:

It is important to get in writing from your employer that you are/were required to work from home, and what expenses you are/were required to pay for without reimbursement. This is especially important to do NOW. At a minimum, get emails from your employer about this.

Employees may deduct work-space-in-home expenses that are not reimbursable by the employer. Expenses include costs that relate to the workspace, such as the cost of electricity, heating, and maintenance.

Acquired Home office equipment?

CRA will not consider an employee to receive a taxable benefit where the employer pays or reimburses up to $500 for a computer or home office equipment to enable the employee to carry out their duties. Employees would provide receipts to their employer. Equipment could include chairs, desks, monitors and some computer equipment.