Canada: Home office expenses claimed for 2020 (COVID-19)

Canada: Home office expenses claimed for 2020

Individuals who are working remotely from home as a result of the coronavirus (COVID-19) pandemic may be eligible to claim certain home office expenses for tax purposes. As many companies have temporarily shifted to a “work from home” environment, employees need to determine whether they are eligible to claim home office expense deductions on their individual income tax return for the 2020 tax year.


The Canada Revenue Agency (CRA) changed the process for claiming home office expenses for 2020—including a shortened qualifying period—to allow individuals to claim additional expenses and to provide a temporary “flat rate” method or “detailed” method for eligible individuals. These changes only apply to claims for the 2020 tax year.

Read a December 2020 report [PDF 103 KB] prepared by the KPMG member firm in Canada

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