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ARTICLE · 14 APRIL 2021

Claim Employee Home Office Expenses For 2020

Fogler, Rubinoff LLP
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With the deadline fast approaching to file personal income tax returns for 2020, some important questions to consider are whether or not an employee is eligible to claim a deduction for home...

CanadaTax
Fogler, Rubinoff LLP
Fogler, Rubinoff LLP
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With the deadline fast approaching to file personal income tax returns for 2020, some important questions to consider are whether or not an employee is eligible to claim a deduction for home office expenses for the tax year of 2020 and if so how to calculate such home office expenses?

One of the effects of COVID-19 has been the shift toward remote work, whereby dining rooms and kitchens have transformed into office spaces and boardrooms. As a response, on December 15, 2020, CRA confirmed the introduction of a simplified process for employees to claim home office expenses on their individual income tax return for the 2020 tax year. The simplification includes a shorter qualifying period and a choice between a temporary "flat rate method" and a "detailed method" to calculate the amount of expenses which can be claimed.

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