Updates from Burlington Tax Services

Work from home / Office expenses

In 2020, CRA released 2 methods to claim these types of expenses - Temporary Flat Method and Detailed Method. For 2021, they have revised the flat method.

The temporary flat rate method simplifies your claim for home office expenses. You are eligible to use this method if you worked more than 50% of the time from home for a period of at least four consecutive weeks in the year (2020, 2021, or 2022) due to the COVID-19 pandemic. You can claim $2 for each day you worked from home during that period plus any additional days you worked at home in the year due to the COVID-19 pandemic. The maximum you can claim using the temporary flat rate method is up to $400 (200 working days) per individual in 2020 and up to $500 (250 working days) per individual in 2021 and in 2022.

Applies to: eligible employees working from home in 2020, 2021, or 2022 due to the COVID-19 pandemic
With this method:
- you can claim $2 for each day you worked from home in 2020, 2021, or 2022 due to the COVID-19 pandemic
- you can claim up to a maximum per year of $400 in 2020 and up to $500 in 2021 and 2022
- your employer is not required to complete and sign Form T2200
- you are not required to keep documents to support your claim

Detailed method
Applies to: eligible employees working from home in 2020, 2021, or 2022 due to the COVID-19 pandemic
eligible employees required to work from home
With this method:

- you can claim the actual amounts you paid, supported by documents
- you must have a completed and signed Form T2200S / Form T2200 from your employer

Further details can be found on the Canada Revenue Agency website:
Expenses you can claim

Compare the claim methods

Calculate your expenses

Determine your work space use