Claim home-office expenses as an employee
Can I claim home-office expenses as an employee?
Eligible employees use the detailed method to claim qualifying employment costs paid personally. Obtain the employer’s required declaration and calculate only the work-related portion; self-employed home-office rules are separate.
Where to begin
- Check the employee eligibility conditions for the year, including the work arrangement and expense requirements.
- Obtain a completed, signed T2200 from the employer and keep records of costs and workspace use.
- Separate eligible work costs from personal use, and check which expenses apply to salaried or commission employees.
- Complete T777 and report the employment-expense amount on the return; retain T2200 and supporting records rather than attaching them.
Before you open the official service
- Employer declaration, receipts and workspace-use calculation.
- Your tax year and whether your employment is salaried or commission-based.
Keep your actual documents and account details off this website. Use the official service’s current checklist before applying.
What to check for your situation
The temporary flat-rate home-office method was limited to 2020–2022. Employees cannot claim mortgage interest or principal under these rules. Employer certification alone does not establish eligibility.
Fees, processing times and document rules can change. This page helps you navigate; it does not confirm eligibility or replace the government’s instructions.
Forms and checklists
canada.ca · Official formDeclaration of conditions of employmentThe employer completes this declaration for employment-expense claims. It does not itself establish eligibility.Checked
Official sources
Prepared by Active K Digital from the linked public guidance. Read our source approach.