The federal government in its Fall Economic Statement 2020 advised that the Canada Revenue Agency (CRA) will allow people working from home in 2020 due to COVID-19 to claim up to $400.00 for modest expenses without requiring detailed expense documentation or a completed T2200 signed by their employer.
The deduction available is based on the amount of time spent working from home.
For clarity, it is not necessary for employers to complete the T2200 form for the workers described above.
The usual process for completing the T2200 form will remain available to those employees who were normally required to work away from the employer’s place of business and had to pay expenses to earn employment income.
Further details will be communicated by the CRA in the coming weeks.