According to the tax bureau, as long as you work from home for more than half of your time in 2020, you can receive a fixed subsidy of up to CAD 400 without providing any evidence of expenses. If you do incur office expenses that are much higher than this amount, you can use the T2200 signed by your employer to get a certain deduction when filing your tax return. However, the CRA has clear regulations on the calculation of actual expenses, and there may not be a fixed amount after calculation. If you choose the "detailed method", in addition to calculating the expense ratio and retaining evidence, you will also need your employer to submit a T2200 form. Different from the past, CRA has taken into account the special situation of most T4 employees working from home this year, and has specially launched a simplified version of the T2200 home office application condensed to only one page to simplify the application process. But it should be noted that if you also need to apply for other things such as car subsidies, you still need to follow the previous procedures. At the same time, like the temporary unified subsidy, this simplified process is also temporary. In addition, we would also like to remind you to keep a copy of this year’s T2200 form to prevent future tax inspections.
