Office in Home Employee Expense Deduction – Simplified Process

Announced December 15, 2020, due to COVID, Finance and the CRA have an administrative policy for employees working at home to claim a flat $400 Office in Home deduction ($2 day to a maximum of $400) without an employer T2200 form. The employee must have worked from home more than 50% over a period of at least 4 consecutive weeks in 2020 due to COVID-19. Employees who think they have a larger claim can still use the detailed method but will require an employer signed T2200 form.


Keith M.J. Anderson* BCom, CPA, CA-IT, CITP

Chartered Professional Accountant and Chartered Accountant (Canada)
CA-Designated Information Technology Specialist (Canada)
Certified Information Technology Professional (US)
* Professional Corporation

Phone: 780 447 5830
Fax: 780 451 6291
Cell: 780 906 2223

This information is provided for general information purposes only. As legislation changes frequently, certain information may be out of date periodically. The complexity of the Law and the varied circumstances of each taxpayer dictates that the information provided may not be suitable in all circumstances. Readers must not rely on any information provided without first obtaining direct and competent professional advice. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. Therefore, the information is provided “as is” without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall and associated parties to this information be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever.

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