Are you a full-time employee who works from home? You’re eligible to claim expenses if you spend more than 50% of your work hours at your home workspace for at least four consecutive weeks.
Agreement with your employer
The work-at-home arrangement doesn’t need to be mandated by your employer. You can request a formal arrangement, and the agreement can be written or verbal. However, to claim home office expenses, your employer must provide you with a completed and signed copy of Form T2200, Declaration of Conditions of Employment.
The detailed method
The simplified flat-rate method of claiming home office expenses was only available in the 2020 to 2022 tax years, offered in response to the COVID-19 pandemic. Now you must use the detailed method, which involves completing Form T777, Statement of Employment Expenses.
For information on eligible expenses and submitting your claim, visit canada.ca and search for “Home office expenses for employees.”