The first thing you need to do is determine which category you fall into, and then read the rules from there.
Employment Expenses or Business Use of Home Expenses?
If you areself-employed, then you’ll report your Business use of Home Expenses on theT2125and submit it with your income tax return.
If you are anemployee and work from home, you must have a signedT2200form from your employer which certifies the eligibility for you to be able to incur expenses related to your role – which the employer will not provide – and you are able to deduct. Once you have that in place, then you can make some or all of the claims listed below.
If you’re asalaried or commission employee, you useForm T777to claim any employment expenses to which you are entitled.
If you’re atransportation or trucking employee, you will use aTL2instead.
To qualify for business-use-of-home expenses, you must:
Use the home workspace only to earn your business income, OR
Use it on a regular and ongoing basis to meet your clients, customers, or patients
Keep in mind: You cannot have another office at a second location and claim home workspace expenses.