Home Office Expenses in 2020 – Temporary flat rate method

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If you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020 due to COVID-19, you can claim $2 for each day that you worked at home during that period, plus any other days you worked at home in 2020 due to COVID-19, up to a maximum of $400 for the year.

The temporary flat rate method only applies to the year 2020. Each employee working from home who meets the eligibility criteria can use the temporary flat rate method to calculate their deduction for home office expenses.

The temporary flat rate method is used to claim home office expenses that you paid like rent, electricity and home internet access fees, as well as office supplies like pens and paper, and cell phone minutes.

If you have other employment related expenses to be claimed in addition to home office expense, you need to go through the detailed method using T2200 (Declaration of Conditions of Employment) and T777 (Statement of Employment Expenses)

For further details, please visit https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-229-other-employment-expenses/work-space-home-expenses.html

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