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Home Office Expenses and T2200S

2021 Tax Year – T2200S and T2200 Forms to claim expenses incurred working from home.

Information Box Group

For 2021 tax year, under the Canada Revenue Agency’s new administrative policy, individuals may claim home office expenses using two different methods.

  • Temporary Simplified Method – No form from Employers required

This simplified method will allow eligible employees to claim a deduction of $2 for each day they worked at home in 2021 due to COVID-19 up to a maximum of $500.

Employees using this method will not require any additional forms from McMaster.

  • Detailed Method, to claim actual expenses incurred while working from home – Form from Employers required
    1. T2200S form – Declaration of Conditions of Employment for Working at Home Due to COVID-19. Is to be used for claiming working from home expenses only.  This form will be distributed centrally by HR.
      <OR>
    2. T2200 form – Declaration of Conditions of Employment, which is to be used for claiming more employment related expenses than just working from home.  This form will be need to be completed by your department Manager.

T2200S Forms will be prepared for eligible employees and distributed by March 31, 2022. Individuals do not need to submit the T2200S form when filing their taxes electronically but retain this in their records in the event they are asked to produce this by CRA.

Employees who are eligible to claim other employment related expenses, in addition to home office expenses and office supplies (eg. motor vehicle, travel), must obtain a signed T2200 form. The process for obtaining a T2200 form remains unchanged and employees will need to request this form from their manager per the current T2200 form policy.