How to Claim Home Office Expenses (Form T2200)
Employees who work from home can deduct home officeUK Home Office — The government department responsible for visas, immigration, and citizenship in the UK.Click for official info ↗ expenses. But they need a signed T2200 from their employer. The detailed method claims a share of your rent, your utilities, and more. The temporary flat rate was $2/day. It ended in 2022. The detailed method remains.
At a glance
- Cost:
- Free
- Total time:
- 1–2 hours
- Steps:
- 7 steps
- Where to apply:
- canada.ca, ircc.canada.ca, cra-arc.gc.ca, or your provincial agency
Last reviewed October 2026 against official sources. Re-checked every 6 months · next review due April 2027.
The Steps
Follow these in order
Each card shows the phase, expected time, and any cost. Data checked against official CAN sources(October 2026).
0 of 7 steps
- Before You Go 15 min
Check you meet the workspace rules
The detailed method needs all of these. (a) Your employer required you to work from home. A written or verbal agreement counts. A formal telework arrangement counts too. (b) You had to pay for the expenses yourself, with no repayment. (c) You worked more than 50% of the time from home for at least 4 weeks in a row. OR you used the space only for work, and you met clients there regularly and continuously. (d) You have a signed T2200 from your employer. Commissioned employees have extra limits. Their expenses are capped at their commission income.
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- Before You Go 20 min
Get Form T2200 from your employer
The T2200 is a form YOUR EMPLOYER fills in and signs. It confirms that your contract requires you to work from home, and to pay your own expenses. Without it, the CRACanada Revenue Agency — Canada's tax agency. It administers income tax, benefits like the Canada Groceries and Essentials Benefit (formerly the GST/HST credit), and CRA My Account.Click for official info ↗ refuses the deduction. Ask HR. Since 2020, most employers have a standard process. You do not send the T2200 with your return. Keep it, in case the CRA asks.
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- Fill / Prepare 30 min
Calculate your workspace share
Measure your workspace area. Divide it by your total home area. For example, a 10 m² bedroom in a 100 m² apartment = 10%. Apply that percentage to your eligible costs. These are rent, electricity, heat, and water. They include the utilities portion of condo fees. They include home internet access fees, and maintenance or minor repairs. Property tax and home insurance can be claimed only by commission employees. Employees cannot claim mortgage interest. Only the work-use share counts. A home used 40% for work means 10% × 40% of costs.
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- Fill / Prepare 30 min
Complete Form T777 with your return
The T777 totals your employment expenses. The total flows onto your T1 as a deduction. Your tax software has an employment expenses section. It creates the form for you. Enter the workspace details, the expense categories, and the employer info exactly as on the T2200. A mismatch triggers a review.
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- Fill / Prepare 15 min
Add supplies and phone/internet
Office supplies (paper, ink, stationery) are 100% deductible, with receipts. For your phone, claim the work-use part of the monthly fee. Add your long-distance work calls. The CRA accepts a reasonable percentage. Home internet works the same way. It is typically 25–50% for full-time remote work. Personal devices and furniture cannot be claimed by employees.
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- Submit & Pay 10 min
File and keep everything for 6 years
File your T1 with the T777 attached. NETFILENETFILE — CRA's service for filing your own tax return online using certified software.Click for official info ↗ software handles this. Keep the signed T2200, your receipts, and your floor calculations for 6 years. Home office claims are among the most-reviewed deductions. The CRA request letter asks for exactly these documents.
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- Follow Up —
If the CRA reviews your claim
A review letter is not an audit accusation. Reply by the deadline, usually 30 days. Send a copy of the T2200 and your receipts. A reply on time usually closes the review with no change. Was your claim refused because the T2200 was missing? Ask your employer to issue one for the past period. Or object to the assessment.
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FAQ
Frequently Asked Questions
Can I still use the $2/day flat rate method?
No. The temporary flat rate method ($2/day: max $400 in 2020, $500 in 2021 and 2022) applied only to the 2020, 2021, and 2022 tax years, because of COVID. From 2023 onward, only the detailed method with a T2200 is available.
I work from a desk in my living room. Can I claim?
Only if you use the desk area only for work, and you use it regularly. A corner of a multi-purpose room fails the "exclusive use" test. Unless you can show the space itself is set aside for work. The more-than-50%-from-home-for-4-weeks test is the easier route for most remote employees.
Self-employed? Do I need a T2200?
No. The T2200 is only for employees. Self-employed people claim home office expenses directly on Form T2125 (the business income statement). They use the same workspace-share math. The rules are more generous. You can claim a reasonable share of rent, utilities, insurance, and property tax. You can claim CCA if you own the home.
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