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Deduction for expenses related to working remotely

If you worked from home because of the COVID-19 pandemic, you may be able to deduct some of your expenses.

This deduction is admissible using one of two methods—Simplified or Detailed

 

 

Simplified method
 

The Canada Revenue Agency (CRA) and Revenu Québec recently announced a temporary simplified method that:
 

  • Allows employees who worked at home due to COVID-19 more than 50% of the time (for at least 4 consecutive weeks), to claim $2 per working day—up to a maximum deduction of $400.

  • Provides most employees with the optimal deduction allowed without the detailed record-keeping normally required for home-office deduction claims. 

 

Detailled method

 

Provides eligible employees with deductions greater than the simplified method, but requires supporting documents. 
 

To apply:    

  1. Measure the size of your workspace;

  2. Obtain the total size of all finished areas in your home (including your workspace);

  3. If you use a common space in your home, determine your average weekly working hours, and collect supporting documents for all of the expenses you can claim for the period(s) you worked from home;

  4. Acquire a confirmation form from the employer. Contact your employer for the T2200S and TP-64.3-V forms to validate your conditions of employment.*

 

Tools available

 

Before requesting the T2200S and TP-64.3-V forms, we suggest you use the tools provided by the CRA and Revenu Québec
to assist you in estimating a detailed work-from-home expense claim.

- A comprehensive list of eligible expenses;


 

- A calculator to assist you in determining your eligible claim amount

 

 

 

Forms required for both methods

 

Whether you choose Simplified or Detailed, please send us the print out of your calculation results through the CRA and Revenu Québec calculator tools (Forms T777S for CRA and TP-59S for Revenu Québec).
 

 

 

 

 

 

 

 

 

 

 

* These forms only validate the condition of employment requiring you to work from home due to COVID-19. They do not provide the value of your eligible deductions, as that is a personal tax matter. In the event of a CRA or Revenue Québec audit, you must be prepared to present valid proof (e.g. receipts, floorplans, rental contracts, etc.) of any deductions you have claimed.    

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