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.
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:
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.