As an employee, you may be able to claim certain home office expenses (work-space-in-the-home expenses, office supplies, and certain phone expenses).<\/p>\n
This deduction is claimed on your personal income tax return. Deductions reduce the amount of income you pay tax on, so they reduce your overall income tax liability.<\/p>\n
The new temporary flat rate method simplifies your claim for home office expenses. You are eligible to use this new method if you worked more than\u00a050% of the time from home for a period of at least four consecutive weeks in 2020 due to the\u00a0COVID-19\u00a0pandemic. 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\u00a0COVID-19\u00a0pandemic. The maximum you can claim using the new temporary flat rate method is\u00a0$400 (200\u00a0working days) per individual.<\/p>\n