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ARTICLE · 01 OCTOBER 2020

COVID 19 – New Deductions From Income Sources

Barrett Tax Law
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The following are considerations on deductions that independent contractors and salaried employees may count against their income due to the current COVID-19 pandemic.

CanadaEmployment and HR
Mina Michael Alexander
Mina Michael Alexander
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The following are considerations on deductions that independent contractors and salaried employees may count against their income due to the current COVID-19 pandemic.

If salaried employees are required by contract (written or implied) to maintain a home office, they fulfill over 50% of employment duties in their home office, and their employer completes a Form T2200, then they may deduct expenses for that home office. Employees may also deduct expenses for supplies used in their employment duties, not reimbursed by their employer.

For independent contractors, expenses can be deducted from your income, if those expenses were incurred for the purpose of earning income from a business or property.

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