Home Office expenses - Related to COVID - Employment expenses (including T777S)

If you are a salaried employee, and you have worked from home because of COVID for 2021 and 2022 taxation years.

Under the heading "Employment expenses ", you have a choice to make, you must choose between the "Temporary flat rate method" or "Employment expenses for working at home due to COVID-19 for an employee earning a salary".

You can't choose both because you won't be able to file your tax return by EFILE. You must make a choice between the two methods.

In addition, according to some test files we have conducted, the fixed rate method is the most advantageous. We suggest you do a simulation to check what is most beneficial for you.

To claim these expenses, please follow these steeps:

1 - On the "Left side menu of the Interview Tab", select "Interview setup".

2 - On the screen to your right, go to the "Employment and other benefit" group, check the box for "Employment expenses (including T777S)" and click on "Next" at the bottom of the page.

3 - Return to the "Left side menu of the Interview Tab" and select the "Employment expenses" section and on the screen to your right you should choose the option that suits you.

For the option "T777S ? Employment expenses for Working at Home due to COVID-19 ? Temporary flat rate method» year 2021 and 2022 the fixed rate is $2 per day worked up to a maximum of $500.

For the detailed method you must have received from your employer the federal form T2200 and if you are a Quebec resident the form TP-64.3. duly completed.

For more information, please visit the following link:

Eligibility criteria - Temporary flat rate method:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses/work-space-home-expenses/who-claim/temporary-flat-rate.html

Eligibility criteria - Detailed method:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses/work-space-home-expenses/who-claim/detailed-method.html

ID: 20220214093854DE.xml

Webpage: KPA350-20220214093854DE.htm

Français