Home Office Deduction - When Is A Meeting Not A Meeting?

Home office deduction - When is a meeting not a meeting?

In December the CRA announced new guidance for employees deducting home office expenses. These changes are likely to be welcomed by thousands of Canadian workers who suddenly find themselves commuting to their kitchen tables. However, certain workers are not able to take advantage of the new procedure, either because they worked from home before the pandemic, or because they do not meet a threshold of working from home at least 50% of the time over a 4-week period. Additionally, the new guidance applies only to employees. Workers who are self-employed, including independent contractors, are still subject to the prior rules for deducting home office expenses. (Unsure whether someone is an employee or an independent contractor? Blue J's Worker Classification tool can help.)