Canada Revenue Agency (CRA) has indicated that the temporary flat rate method which was applicable during the 2020 to 2022 tax years for Canadians to claim home office expenses will not apply to the 2023 tax year. Eligible employees who were required to work from home in 2023 must use the detailed method below to claim home office expenses.
Form T2200
CRA now requires Form T2200, Declaration of Conditions of Employment, to be used to claim the actual expenses you paid for working from your home. Form T2200 asks a manager to sign off on the conditions of employment, including the requirement that an employee use a workspace in their home.
- More information about the eligibility criteria (opens in a new tab)
Obtaining a completed Form T2200 if you’re eligible
To claim a deduction for home office expenses, an employee must have a completed Form T2200 signed by their manager as well as submit all other required documents and receipts when they file their taxes.
TBS has advised departments that managers should complete and sign Form T2200 for eligible employees upon employees’ requests. Therefore, if you have a formal telework agreement and you intend to claim eligible home office expenses on your 2023 tax return, please request a signed Form T2200 from your manager.
- More information about the types of expenses that can be claimed (opens in a new tab)
Questions
More information is available to employees on claiming home office expenses, including the additional documents required to make a claim, on the CRA website here (opens in a new tab).
Please note that ACFO-ACAF does not provide tax advice to members. However, if your manager or department is refusing to provide Form T2200 to employees, please contact labourrelations@acfo-acaf.com.
