Claiming home office expenses for eligible employees working from home in 2021 due to COVID-19
On December 14, 2021 Canada Revenue Agency (CRA) announced the continuation of the work from home credit that was introduced in 2020. Unchanged are the same two methods for claiming home office expenses incurred in 2021 as a result of working from home due to Covid-19. As an employee, you may be eligible to claim certain home office expenses using either the temporary flat rate method or the detailed method. For those opting to use the detailed method, you will require a completed Form T2200S (Declaration of Conditions of Employment for Working at Home Due to COVID-19) to assist in your ability to calculate and claim a deduction regarding the portion of eligible workspace expenses and supplies in the preparation of your (2021) personal income tax return. For those opting to use the flat rate method, the maximum claim amount for 2021 is $500 or $2 / day up to 250 days.
Below are links to a detailed overview and FAQ regarding claiming home office expenses.
On February 17, the University of Calgary will make T2200S Declaration of Conditions of Employment for Working at Home Due to COVID-19 forms available to eligible employees who opt to use the Detailed method. You will be required to respond to an attestation in order to retrieve the form. Active employees will find their T2200S form on the my.ucalgary.ca portal:
(my.ucalgary.ca > “All About Me” > “My Pay” > “My T2200S Form”)
For anyone who does not have access to the portal, contact UService at 403-210-9300 for assistance.
If you are claiming any amounts on your income tax return related to Working at Home Due to COVID-19, please make note of the following:
- Any expenses that have been reimbursed by the University for home office expenses during COVID-19 (e.g., paper, toners, office supplies, phone expenses, internet cost) under PCARDS, T&E Cards, PER accounts or expensed to the department/project are not eligible for deduction.
In compliance with CRA rules, employees are responsible for maintaining receipts and supporting documents; you will be required to provide evidence of expenses if requested by CRA. The university is not responsible for the claims made on personal income tax returns and will not be held liable for your decisions.
It is important to understand Canada Revenue Agency’s rules to ensure you claim the appropriate expenses. The University is providing this general guidance in support of its employees and does not take any responsibility with respect to the elections made by an employee for deduction on their personal income tax return. We strongly suggest that you seek tax advice from a professional tax advisor on this matter if you still have questions.
Canada Revenue Agency links
Questions? Contact the UService team at HR@ucalgary.ca or 403.210.9300.