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ARTICLE · 23 FEBRUARY 2024

What's New For Employee Home-Office Expenses In 2023

On January 23, 2024, the CRA issued a new Form T2200 Declaration of Conditions of Employment for Working at Home for the 2023 taxation year.

CanadaEmployment and HR

On January 23, 2024, the CRA issued a new Form T2200 Declaration of Conditions of Employment for Working at Home for the 2023 taxation year.

  • Employers must fill out the detailed T2200 for employees to be able to deduct employment expenses, including home-office expenses in 2023.
  • The temporary flat rate method (and the T2200S) that could be used for 2020, 2021 and 2022 is no longer available in 2023.
  • To be eligible for home office expenses:
    • employees must be required to work from home (either in a written or verbal agreement); or
    • employees must have voluntarily entered into a formal telework arrangement with their employer for 2023.
  • To qualify for home-office expenses:

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