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
