Will Humber be providing T2200 forms to employees who are working from home in 2020?
The COVID-19 pandemic has resulted in many Humber employees working from home to help minimize the spread of the virus, raising questions about how salaried employees affected by the new work conditions can claim work-space-in-the-home expenses and supplies deductions on their 2020 Tax Return.
In the past, one of the requirements by the Canada Revenue Agency (CRA) is that a T2200 Form, Declaration of Conditions of Employment, must be completed and signed by an employer. This form enables the employee to claim certain employment related expenses (including work-space-in-the-home expenses and supplies deductions).
On December 15, 2020, the Canada Revenue Agency (CRA) announced new temporary COVID-19 guidelines regarding work-space-in-the-home expenses and supplies deductions for the 2020 tax year.
Employees can claim a deduction for work-space-in-the-home expenses and supplies deductions for the period that they worked from home, if they meet all of the following criteria:
- The employee worked from home in 2020 due to the COVID-19 pandemic, or the employer required the employee to work from home. Of note, even if the employee could have worked at their regular work location but chose to stay at home (with permission of their employer), the employee will be considered eligible for the deduction;
- The employee worked more than 50% of the time from home for a period of at least four (4) consecutive weeks in 2020;
- The employee has obtained a completed and signed Form T2200S or Form T2200 from the employer. This Form is only applicable if the detailed method is used;
- The expenses were used directly in the employee’s work during the period.
Should you be eligible to claim work-space-in-the-home expenses and supplies deductions, and wish to do so, CRA has developed two (2) methods for you to choose from.
- There is a Temporary Flat Rate Method, which does not require you to obtain a Form T2200S from Humber. Using this method, you can claim up to a maximum of $400 in expenses. Click here to learn more about this method.
- There is also the Detailed Method, which will require a Form T2200S from Humber. Click here to learn more about this method.
Requesting a T2200S:
If you are eligible to claim work-space-in-the-home expenses and opt for the Detailed Method:
- You may request a T2200S by contacting your Manager no later than January 26, 2021.
- You must also indicate to your Manager whether you have already been reimbursed by Humber for any work-space-in-the-home expenses in 2020.
We will be providing Managers an excel template with a list of questions and instructions on how to document the requests, prior to submitting the information directly to Payroll on your behalf for processing. You must provide all required information to your Manager in a timely and accurate manner.
T2200S will be issued and made available through the Human Resources Management System (HRMS) by February 28, 2021. Click here to learn on how to view and print your T2200S.
- For former employees who do not have an active employment with Humber and do not have access to the HRMS, their T2200Swill be mailed to their home address on file by February 28, 2021. If their address changed after leaving Humber College, then they will need to contact the HRMS Support Center to provide us with their current address no later than January 22, 2021.
• If you are an eligible employee who opted for the Detailed Method, the T2200S will be issued based on your request. However, employees are responsible for consulting their own tax advisor or contacting the CRA directly to seek clarification on the calculation of deduction associated with work-space-in-the-home expenses and supplies deductions. It is recommended that you review all the information available on the CRA website as you determine which option may pertain to your personal tax scenario.
Please contact the HR Support Centre if you have any questions regarding this communication.
There are three ways to connect with our HR Support Centre: