Home Office Expenses 2020

The Canada Revenue Agency (CRA) released new guidance regarding claiming home office expenses for the 2020 calendar year due to impacts from the global pandemic. Eligible employees can choose between two options:

1. Home office expenses temporary flat rate method – no form required.
2. Home office expenses detailed method – T2200S required.

Memorial University employees who received a T2200 - Declaration of Conditions of Employment form in prior taxation years and are still eligible based on their employment contract will still require a T2200 Form. These employees should contact the Department of Financial and Administrative Services at T2200S@mun.ca to make the request. You will require a T2200 Form as you have in prior years. Form T2200S relates to the pandemic only and does not apply to long-standing conditions of employment.

Temporary Flat Rate Method
Eligible employees are able to use a new temporary flat rate method to simplify the claim for home office expenses. You are eligible to use this new method if you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020 due to the COVID-19 pandemic. You can claim $2 for each day you worked from home during that period plus any additional days you worked at home in 2020 due to the COVID-19 pandemic. The maximum you can claim using the new temporary flat rate method is $400 (200 working days) per individual. A T2200/T2200S form is NOT required for this method. Working days are defined by the CRA as follows:

Detailed Method
Eligible employees are able to choose the detailed method to claim for home office expenses. You are eligible to use this new method if you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020 due to the COVID-19 pandemic. Under this method you will calculate your employment use of work space in your home based upon size of your home and workspace, type of work space and hours work space was used on a weekly basis.

CRA has expanded the list of eligible expenses that can be claimed. Expenses claimed must be used directly in your work during the period. CRA has provided a calculator on their website which will allow you to compare claim methods. Employees are directed to the CRA website for additional information.

A completed and signed T2200S form issued by Memorial University, Department of Financial and Administrative Services is required for this claim. To submit a T2200S form request, please click the REQUEST button below. You will be asked four eligibility questions regarding your work environment during the pandemic. It is your responsibility to answer those questions truthfully and attest to the answers. T2200S requests will be reviewed and a response will be issued within 5 business days.

Memorial University accepts no responsibility for the manner in which the employee has completed their income tax return and is not providing any form of tax advice. We suggest you seek advice from a tax professional if you require assistance in interpreting any of this information.

REQUEST T2200S FORM

Contact

Financial and Administrative Services

230 Elizabeth Ave, St. John's, NL, CANADA, A1B 3X9

Postal Address: P.O. Box 4200, St. John's, NL, CANADA, A1C 5S7

Tel: (709) 864-8000