CRA increases ‘Work from Home’ expenses claim
The Canada Revenue Agency (CRA) introduced updates to the work‑from‑home expense claim rules applicable to the 2021 tax year. These updates relate to the temporary flat‑rate method and the detailed method for claiming eligible home office expenses.
The information below summarizes the CRA‑published changes.
Temporary Flat‑Rate Method
For the 2021 tax year, CRA increased the maximum claim available under the temporary flat‑rate method:
Maximum claim increased from $400 (2020) to $500 (2021)
Claim calculated at $2 per day worked from home
Maximum of 250 days eligible
Detailed Method
CRA also permits the use of the detailed method for claiming work‑from‑home expenses. Under this method:
Eligible expenses must relate to the workspace in the home
Expenses must be supported by receipts
Expenses must be reasonably apportioned between employment and personal use
Required Forms
For both methods, CRA requires the following forms to be completed and filed, where applicable:
Form T2200S — Declaration of Conditions of Employment
Form T777S — Statement of Employment Expenses for Working at Home Due to COVID‑19
Additional Information
CRA provides detailed guidance on eligibility criteria, calculation methods, and documentation requirements on its website:
Disclaimer: The information provided on this page is for general informational purposes only and is based on publicly available information from the Canada Revenue Agency (CRA). It does not constitute tax advice and should not be relied upon as such. Tax legislation and administrative policies are subject to change.
