CRA Consults Stakeholders On Employee Work-From-Home Expense Deduction

In response to pleas for clarity and guidance from employees and the tax community, on September 11, 2020, the Canada Revenue Agency (CRA) conducted a consultation hosted by the Canadian Chamber of Commerce. The purpose of the consultation was to obtain feedback on the employee work-space-in-the-home deduction availability and compliance measures (T2200 form).

As anticipated in our previous publication, the CRA is working on providing clarity on the availability of this deduction during the COVID-19 pandemic. The CRA consultation session followed BLG's request to the Income Tax Rulings Directorate at the CRA, as well as other taxpayer enquiries.

Eligibility for home office expenses