In recognition of the expenses people may have incurred as a result of working from home due to COVID-19 during 2020, the Canada Revenue Agency (CRA) has introduced a new temporary flat rate method to simplify claiming the deduction for home office expenses for the 2020 tax year. The simplified process allows people to claim $2/day to a maximum of $400 in deductions without requiring a Form T2200S, calculating the size of your work space, or keeping copies of documents.
If you have additional expenses that you would like to claim beyond the $400, you can still use the detailed method to claim home expenses, but a T2200s form needs to be submitted (Declaration of Conditions of Employment for Working at Home Due to COVID-19). This form is only for employees who worked from their home in 2020 due to COVID-19. Their employer must complete and sign this form to certify that an employee was required to work from home and incurred expenses for some or all of their home office expenses.
If you choose to use the detailed method to calculate your home office expenses (work space in the home and office supplies), you can request a T2200S from the university. Information on how to request the form will be sent out by the university.
You can get full details about your options, eligibility requirements, and the process for claiming home office expenses on the Canada Revenue Agency website.