What loibe do I claim WFH expenses?

You may be eligible to claim certain expenses incurred because of your employment. These are expenses that you wouldn't otherwise have had to cover outside of their relation to your work. This can apply to self-employed individuals, as well as those forced to work from home due to the COVID-19 pandemic.

Common employment expenses include:

• Rent paid
• Electricity and other utilities, or portions of condo fees
• Maintenance
• Home internet fees
• Office supplies
• Long distance calls (if made on behalf of your employ or for business purposes)
• Use of a basic mobile phone plan

Those who earn commission as part of their income may also claim:

• Property taxes
• Home insurance
• Lease of electronic equipment (mobile phone, computer, laptop, tablet, fax machine, etc.) that relates to earning income

To claim employment expenses related to COVID-19, you'll need to fill out a T777S Statement of Employment Expenses for Working at Home Due to COVID-19.  

If you claim for employment expenses over $500, you'll also need to complete a T2200-s Declaration of Conditions of Employment for Working at Home Due to COVID-19. 

Eligible employees may claim a flat rate of $2 for each day that they worked at home during a consecutive 4-week period, plus any other days they were forced to work from home in 2021 due to COVID-19 (up to a maximum of $500). You don’t need supporting documents to claim the flat rate.

If your claim is over $500, a T2200-s form must be completed, signed, and approved by your employer. The CRA has provided a calculator to help calculate and fill out these expenses on your form. For more information, read the Calculate your expenses page on the CRA website.

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