Working From Home Tax Deduction - CRA Rules

If you worked from home and your employer required it - or if you were self-employed - you may be able to deduct a portion of your home expenses from your income. CRA offers two methods for employees: the Detailed Method and the Temporary Flat Rate Method. The Detailed Method lets you claim actual expenses like rent, utilities, and internet, but requires Form T2200 signed by your employer. Under the Detailed Method, you may be able to claim rent, electricity, heat, water, home internet access fees, and maintenance costs - based on the percentage of your home used for work. If you are self-employed, CRA allows you to deduct expenses related to the part of your home used regularly and exclusively for business. Keep all receipts for expenses you plan to claim. If you are an employee, you will need your employer to complete Form T2200.