​Employees working remotely from home during COVID-19 may be eligible to claim certain home office expenses for workspaces and home office supplies (together "home office expenses") on their 2020 personal income tax returns. Under the Income Tax Act, an employee may be able to deduct from employment income the reasonable portion of workspace expenses (e.g., rent, utilities, minor repairs) and home office supplies (e.g., cost of long-distance calls using personal phones, stationery, data usage fees) that they pay and use for employment purposes, provided they are required to do so under their contract of employment, and that they have not been, nor entitled to be reimbursed for such expenses.

KPMG's home office support service package can assist employers who want to help their employees working remotely claim home office expenses for tax purposes.