If I switched from self-employed working from home to salaried in october 2021, how should I claim home office expenses?

Thank you for choosing TurboTax. In Canada both self-employed and qualified employees are able to claim expenses related to having a home office, although the deductions available differ significantly. The Canada Revenue Agency (CRA) allows Taxpayers to deduct business-use-of-home (self-employed) or workspace-in-the-home (employee) expenses from your income which lower the amount of taxable income being claimed, which reduces the overall tax burden. The first thing that must be determined is if the work-space qualifies for either of these deductions, and then, which expenses are eligible to be claimed.

As an employee, if your employer wants you to work from home, or if that is the agreement to work from home, then there are home office deductions which may be claimed, provided the arrangement meets one of the two criteria:

1. Your home office must be exclusively for working
2. You must use that space to complete more than 50% of your work

There are three additional requirements for an employee claiming business-use-of-home expenses:

1. Your employer must require you to maintain a home office as part of your contract of employment
2. Your employer must not reimburse you for those expenses.
3. Finally, you must fill out and have your employer sign, Form T2200, Declaration of Conditions of Employment.

Regular employment expenses for salaried and commissioned employees have to be approved by the employer by signing the T2200 “Declaration of Conditions of Employment” form.

For clarification on the eligibility of home office deduction between Self-Employed and Employed. and what can be claimed for home office expense.