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Employee Work-Space-in-Home Expenses

By September 23, 2020No Comments
Income Tax Act s. 8(13)

Employees may deduct work-space-in-home expenses if their contract of employment requires them to pay the expenses, and the expenses are not reimbursable by the employer.

Canada Revenue Agency (CRA) form T2200, Declaration of Conditions of Employment, should be completed by the employee and employer in order to claim these expenses.  These expenses are entered as a deduction from income on line 22900 (line 229 prior to 2019) of the personal income tax return.

In order for any expenses to be deductible, the work space must be either:

the place where the individual mainly does their work, orused exclusively for earning employment income, and used on a regular and continuous basis for meeting customers or other persons in the course of performing the job.
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