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 workspace-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.

1. 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.
2. There is also the Detailed Method, which will require a form T2200S from Humber. Click here to learn more about this method.

For eligible employees who would like to choose the second (2.) option for Detailed Method to claim your expenses and deductions, we will be providing more information and instructions on the process to request a form T2200S by mid-January.

Please contact the HR Support Center if you have any questions regarding this communication.