Claiming Home-office Expenses Due to COVID-19
As a result of COVID-19 pandemic, many of our faculty and staff have shifted to a remote work environment. You may be wondering whether you can claim home office expenses for work spaces and supplies on your personal income tax.
Employees are encouraged to speak to their supervisor about eligible work expenses under the University of Alberta Expense Reimbursement Procedure and use their existing funding and reimbursement programs to cover work-at-home expenditures.
claim expenses
For the 2022 tax year, you may claim home office expenses using one of two different methods.
Eligibility
You worked from home full time or part time due to COVID-19 for more than 50% of the time for a period of at least four consecutive weeks before May 31, 2022.
You can claim $2 for each day worked from home due to the COVID-19 pandemic. Exclude days off, vacation days, sick leave days, and other leaves or absences from your count.
Advantages
- Claim up to $500 for the 2022 tax year. $500 is the equivalent of 250 days working from home.
- No need to maintain a record of supporting documents, expenses or receipts for an audit.
- A T2200S is not required from the university.
- No need to calculate the size of your work space.
- By using this method, you cannot claim any other employment expenses (for example motor vehicle expenses) on your taxes.
If you have documentation for eligible expenses in excess of $500, you can request a T2200S form . The form only validates that we required you to work from home during the pandemic. It’s your responsibility to ensure accuracy. Claim the full amount of your expenses on your taxes and keep your documentation and form in case you’re audited.
Before requesting a T2200S form , we suggest you use the tools that the CRA has created to assist you in estimating a detailed claim:
- Use the CRA’s calculator to assist you in determining the eligible claim amount.
- Review the employment expenses you may be able to claim in the CRA guide . Chapter Three advises how to calculate your workspace, internet and cell phone expenses. They also have a frequently-asked questions page .
We have some additional guidance about expenses .
The university cannot advise about what expenses you’re eligible for; please seek advice from a tax consultant or accountant.
Definitions
It is important to understand the difference between a common workspace and a designated workspace, which is an area in your home that is only used for work. An existing home office that contains your personal documents or a spare bedroom containing personal effects is not a designated workspace. Most people required to work from home as a result of COVID-19 will be considered to be using a common or shared area in their home for work purposes.
Any day during which an employee performs work, at their home, for the employer. There are no minimum hours attached to this, both full-time and part-time employees may count any day on which they performed work for the employer. Non-working days such as weekends, statutory holidays, vacation or sick days are not counted.