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For the 2020 tax year, the Government of Canada has introduced a temporary flat rate method, allowing Canadians who are working from home this year to claim expenses of up to $400. Taxpayers will still be able to claim under the existing rules if they choose, using the detailed method.

Eligibility

From the canada.ca website:

Each employee working from home who meets the eligibility criteria can use the temporary flat rate method to calculate their deduction for home office expenses.

To use this method to claim the home office expenses you paid, you must meet all of the following conditions:

  • Worked from home in 2020 due to the COVID-19 pandemic
  • Worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020
  • Claiming home office expenses and are not claiming any other employment expenses
  • Employer did not reimburse you for all of your home office expenses

You need to meet all of the above conditions to be eligible to use the temporary flat rate method.

New eligible expenses

For the detailed method, the CRA has expanded the list of eligible expenses that can be claimed as “work-space-in-the-home” expenses, including reasonable home internet access fees. A comprehensive list of eligible home office expenses has also been created.  

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