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Taxes

Home Office Expenses for Employees: Form T2200 and How to Claim

Employees can claim home office expenses if they were required to work from home more than 50% of the time for at least 4 weeks in a row (or used the space only for work and to meet clients). Your employer signs Form T2200; you complete Form T777 and claim on line 22900. Only the detailed method is allowed from 2023 on.

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What you can and can't claim (salaried employees)

Yes: the work-space share of electricity, heat, water, internet access fees, maintenance and minor repairs, and rent if you rent.

No: mortgage interest, property taxes, home insurance, capital cost allowance, furniture, and costs your employer reimburses.

The temporary flat-rate method ended after 2022. The claim can't create or increase an employment loss, but unused amounts carry forward.

Step by step

  1. Check you qualify.

    Required to work from home (written or verbal agreement) more than 50% of the time for at least 4 consecutive weeks, or the space is used only for work and regularly to meet clients.

  2. Get Form T2200 signed by your employer.

    Keep it; don't send it with your return.

  3. Work out your expenses with Form T777.

    Claim the work-space share of eligible costs.

  4. Enter the amount on line 22900.

    Keep records for six years.

Related

Taxes for Freelancers and the Self-Employed in Canada Report business income and expenses on Form T2125 (one per business). Register for GST/HST once your sales pass $30,000 over four consecutive quarters. You pay both the employee and employer share of CPP contributions. Your filing deadline is June 15, but any balance owing is due April 30. Is Mortgage Interest Tax Deductible in Canada? Not on the home you live in. The CRA only lets you claim interest on money borrowed to earn income: for a rental property (on Form T776), a business, or investments that can pay interest or dividends (line 22100). A mortgage on your own home isn't used to earn income.

Sources

North Help Desk is an independent guide, not a government website. Rules, amounts and phone hours can change; always confirm on the official page before you act. Spotted something out of date? Tell us.