Work from Home / Office expenses
Eligible employees who are looking to claim home office expenses for 2023 must use the detailed method as the temporary flat rate method available in 2020-2022 does not apply to the 2023 tax year. To claim home office expenses, a T2200 form - Declaration of Conditions of Employment - must be completed and signed by their employer.
Employees who are required to work from home and meet other conditions are eligible to claim a deduction for home office expenses. This requirement does not have to be part of their employment contract and may be a written or verbal agreement.
Further details can be found on the Canada Revenue Agency website:
Eligibility criteria – Detailed method
T2200 Form
Expenses you can claim
Calculate your expenses
Determine your workspace