The Canada Revenue Agency (CRA) has indicated that employees who voluntarily initiate work-from-home arrangements may qualify to deduct eligible home office expenses using the updated T2200 form in 2024.
In an update to the eligibility criteria on February 8, 2024, the CRA says that entering into a voluntary telework agreement is equivalent to being required to work from home.
In addition to being required to work from home or having a voluntary telework agreement, other factors must be present, including that one of the following must apply:
- Your workspace is where you mainly (more than 50% of the time) work for a period of at least four consecutive weeks in the year. The period can be longer than a month. If you have more than one eligible period during the year, you can claim your expenses for each period.
- You only use your workspace to earn employment income. You also must use your workspace regularly for in-person meetings with clients, customers, or other people while doing your work.
As you prepare to complete your 2024 tax return, you may be wondering if you can deduct certain expenses on your 2024 personal income tax. If are a non-instructional employee and you have a Flexible Work Arrangement agreement that operated during 2024, and upon review of the CRA Eligibility Criteria you plan to claim home office expenses, you will need a signed T2200 from VIU.
Please be aware that the Form T2200 simply validates the conditions of your employment and does not confirm your eligibility to claim specific expenses or the value of potential deductions, which remains a personal tax matter. If you have questions regarding the type of expenses that could be claimed and the corresponding amounts, please refer to the CRA guide or seek advice from tax experts. In the event of a CRA audit, you must be ready to provide valid documentation for any claimed deductions in addition to the T2200 form.
To receive a signed T2200 from VIU, please have your supervisor email HR@viu.ca with the following information:
Employee Name
Supervisor Name
Include the following text: With this email, I confirm that Employee X has an approved Flexible Work Arrangement that was active and in place in 2024. Employee X has worked more than 50% of their time from a home office for at least four consecutive weeks within the tax year 2024. Employee X works from a home office approximately X% on a monthly basis.
Upon confirmation from your manager, HR will email you a signed T2200 form.
We encourage all employees to visit the CRA website to learn more about home office expenses.
VIU accepts no responsibility for the manner in which an employee completes their income tax return and is not able to provide any form of tax advice. If you have any questions outstanding after reviewing the CRA site, it is recommended that you seek advice from a professional tax advisor.