The impacts of the COVID-19 pandemic resulted in a large portion of Canada’s workforce transitioning to a work-from-home environment. Because of this, the Federal Government introduced temporary changes to how employees may claim their home-office expenses in 2020 and have extended them for the 2021 and 2022 tax years.
Home-Office Expense Eligibility
To be eligible to claim home-office expenses as an employee under the new temporary methods you must have:
- Worked from home in 2020, 2021, or 2022 due to COVID-19
- Worked from home for at least 50% of the time for at least four consecutive weeks during the particular year
- Not been reimbursed by your employer for your home-office expenses
- Incurred your expenses directly for work purposes