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Home Office Expenses and T2200S

New for 2020 Tax Year – T2200S and T2200 Forms to claim expenses incurred working from home.

Information Box Group

For 2020 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 2020 due to COVID-19 up to a maximum of $400.

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 <OR>
    2. T2200 form – Declaration of Conditions of Employment

To make a detailed claim, a T2200S or T2200 Declaration of Conditions of Employment form will be required, and McMaster will work with KPMG to issue electronic T2200S forms to all eligible employees who wish to claim remote work expenses incurred working from home due to the COVID-19 pandemic.

Forms will be prepared for employees and distributed by March 31, 2021. 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.

Home Office Expenses Overview

Created 2020 | PDF

Home Office Expenses FAQ

Created 2020 | PDF

Home Office Expenses Calculator

Created 2020 | XLSM
March 2, 2021 KPMG facilitated a webinar to provide information and guidance on CRA’s new administrative policy for the 2020 tax year on making a home office expense tax claim due to working from home during COVID-19. Access the video to view more.