Home Office Expenses for Employees Working More than 50% from Home
The Canada Revenue Agency (CRA) has recently indicated that employees who voluntarily initiate work-from-home arrangements may qualify to deduct eligible home office expenses using the updated T2200 form.
To qualify, an employee must have worked more than 50% of their time from a home office for at least four consecutive weeks within the tax year. Other factors must also be present, including either being required to work from home or have a voluntary telework agreement (at VIU we entitle them Flexible Work Agreement).
If you believe this change may apply to you, see home office expenses process. Note that only non-instructional employees have Flexible Work Agreements at VIU. Instructional faculty may work from home 50% of the time or more, but they do not have formal Flexible Work Agreements.
Flexible Work Update
In the summer of 2021, VIU launched the Flexible Work Guideline for non-instructional employees on a pilot basis to align with return to campus planning. Flexible work is reflected in the VIU People Plan as a priority for employees. At the time, VIU indicated a review of the pilot would be conducted in 2022.
VIU remains committed to offering flexible work and this evaluation has allowed for a full assessment of the implementation of flexible work, identification of any needed changes to the Flexible Work Framework and any gaps or issues to be addressed. At this time, managers will commence a review of existing flexible work arrangements within their areas and provide individual employees with an updated Flexible Work Arrangement Agreement.
VIU’s People Plan includes the Invitation for Action – Cultivate a Healthy Workplace Culture. The People Plan speaks to our aspiration to create a workplace culture that allows us all to contribute our best at work and to feel energized and fulfilled. One key strategy in the Plan is to encourage flexible work arrangements that are appropriately supported.
Working from home is one of the flexible work arrangement options available at VIU. Working from home is an arrangement in which some, or all work is performed at a remote site for all or part of an employee’s work week while still fulfilling all requirements of the position. Most commonly this will be the employee’s personal residence.
Some of the key benefits to VIU supporting Flexible Work Arrangements include:
- Supporting employees’ well-being, work/life balance, and locus of control
- Furthering institutional sustainability goals (reduced carbon footprint, reduced commute)
- Furthering EDI Goals – (fostering a more enabling, diverse working environment, increased flexibility for individuals from diverse backgrounds)
- Offering flexible arrangements as part of VIU being seen as an “employer of choice,” with positive impact on elevating and sustaining employee engagement
- Alleviating space pressures on campus, and over time creating opportunities to free up space to reconfigure for student usage
Flexible work guidelines
Understand the institutional principles guiding flexible work arrangements.
Flexible work for managers
Resources for managers considering flexible work options for their employees.
Flexible work for employees
Information for employees who wish to set up a flexible work plan.