Working from home 2020 tax information

Employees who worked from home during 2020 due to the COVID-19 pandemic are eligible to claim Home Office Expenses on their 2020 income tax filing.  Under the CRA’s new administrative policy for 2020, employees may choose to claim home office expenses using one of two claim methods, simplified temporary flat rate or detailed.

The university encourages you to determine which method best fits your personal income tax filing requirements and to contact your department if you require a signed T2200S form used only for the detailed method.

The simplified temporary flat rate method does not require any forms or confirmation from the university or copies of receipts.  

Temporary flat rate method

This method simplifies your claim for home office expenses. If you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020 due to the COVID-19 pandemic, you can claim $2 for each day you worked from home during that period. You can then also claim any additional days you worked at home in 2020 due to the COVID-19 pandemic. The maximum amount that can be claimed is $400 per individual. This method can only be used for the 2020 tax year.

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Detailed Method – requires T2200S form signed by department

Employees may choose to complete the detailed method which requires completion of a T2200S form and copies of receipts to be held by the employee for future possible audits from CRA but are not submitted when filing your personal income tax. Information on eligible expenses, and the CRA calculator to help you determine your eligible amounts may be found on the CRA website.

Employees, when filing their personal income tax and are claiming home office expenses, will also be required to complete Form T777S under both the simplified method and detailed methods. This form is not signed by the employer.