Claiming Home Office Expenses for the 2021 Tax Year

As an employee working from home due to the COVID-19 pandemic, you may be able to claim a deduction for certain home-office expenses.

The Canada Revenue Agency (CRA) continues to recognize the special circumstances of the 2021 tax year with the two methods (introduced in 2020) employees can claim home office expenses: the temporary flat rate method, and the detailed method.

The Temporary Flat Rate Method

If you worked from home more than 50 per cent of the time for a period of at least four consecutive weeks, you can claim $2 for each day you worked from home during that period + $2 per day for any additional days you worked from home outside the four week period.

The maximum you can claim in 2021 using the temporary flat rate method is $500 per individual.

If you use this method:

• You do not need to calculate workspace details or provide supporting documents to the CRA.
• You do not need any signed documentation from the university that certifies you worked from home (such as a T2200S tax form).

More information can be found on the federal government’s website.

The Detailed Method

This method uses the T2200S tax form.

If you worked from home more than 50 per cent of the time for a period of at least four consecutive weeks, and you have a signed T2200S tax form from the university, you can use the Detailed Method to claim your home office expenses from the 2021 WFH period.

If you use this method:

• You must calculate the employment use of your home workspace, whether you have been working at the dining table, in your bedroom or in a separate office space.
• You must have supporting documentation for your claimed amounts.
• You must have a completed and signed T2200S from the university.

You can find out how to request a T2200S from the university by reading the “How to Request the T2200S Tax Form” section of this page, below.

More information can be found on the federal government’s website.

How to Request the T2200S Tax Form

All permanent staff and faculty and contract faculty are considered eligible to receive a T2200S tax form. If you choose to use the Detailed Method and require a signed T2200S, requests can be made by emailing T2200S@ecuad.ca. A completed form will be emailed to you. Please be sure to include your legal name when making the request.

Some temporary and non-permanent staff may also be eligible for the T2200S, although the university may need to confirm your eligibility with your supervisor (e.g. confirmation that you worked from home for four consecutive weeks). Temporary and non-permanent staff can request a T2200S by emailing T2200S@ecuad.ca. The university will then confirm your eligibility with your supervisor. Please include your legal name as well as the name of your reporting supervisor when making your request, and allow time for confirmation to occur.

Questions?

While the university can provide information, we cannot provide tax advice. Personal financial or tax questions should be directed to a financial advisor.

In January 2021, KPMG presented a webinar to the ECU community on the “Deductibility of Home Office Expenses in 2020.” A recording of the webinar can be found by clicking on the “Watch KPMG Webinar” button, below. To access the video, you'll need to log into your Emily Carr account. Use Enrolment Key: 2021. Many of your questions will be addressed in the webinar. Please note that some amounts have changed from the 2020 tax year.

Additional resources can be found by clicking on the following link: Home Office Expenses for Employees.

If, after reviewing the above materials, you still have questions, please direct them via email to T2200S@ecuad.ca.