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Can I write off work-from-home expenses?

Many employers have adopted a fully remote or hybrid work setup since the pandemic. If you work from home, you can claim some of the expenses associated with remote work. 

The rules for claiming home expenses on your income taxes are back to how they were before the pandemic. If you are a salaried employee who has a formal remote work agreement with your employer, there's only one way to claim home expenses - the detailed method. 

Eligible employees with remote work arrangements who worked at home more than 50% of the time for at least four consecutive weeks can claim expenses. The arrangement does not have to be part of an employment contract, but it should be a written or verbal agreement. Each remote worker within a household can claim separate expenses if they meet the eligibility criteria. 

See the eligibility criteria on the Canada Revenue Agency (CRA) website for more details.

Note* The information in this article is not for self-employed workers. If you're self-employed or running a home business, see Business-use-of-home expenses on the CRA website.

For Years 2023, 2019 and Before, Use Forms T2200 and T777 

If you are claiming home expenses for 2023 or for years 2019 and prior, you must get a T2200 (Declaration of Conditions of Employment) form signed by your employer. You will also need to complete a T777 form to accompany that to claim expenses that are:

• home expenses (work-space-in-the-home, office supplies and certain phone expenses)
• other employment expenses on line 22900 (for example, motor vehicle expenses), as well as home (work-space-in-the-home, office supplies and certain phone expenses) 

Online fillable T777 Form PDF (you will need Acrobat Reader 10 or later to use this)

Standard printable T777 From PDF

For COVID-19 Years 2020, 2021, and 2022, use Forms T2200s and T777s

If you’re claiming expenses for years 2020, 2021 and 2022 you will need to use Form T2200S – Declaration of Conditions of Employment for Working at Home Due to COVID-19. This is a shorter version of Form T2200 that your employer will use to certify that you worked from home due to the COVID-19 pandemic and were required to pay for some or all of your home office expenses to carry out your duties of employment during that period. 

Online fillable T777s Form PDF (you will need Acrobat Reader 10 or later to use this)

Standard printable T777s Form PDF

What types of expenses can I claim?

Once you determine eligibility, you can claim a portion of your home as a designated work space and certain expenses. All salaried and commissioned employees can claim:

• electricity
• heat
• water
• utilities portion (electricity, heat, and water) of your condominium fees
• home internet access fees
• maintenance and minor repair costs
• rent paid for a house or apartment where you live

Commissioned employees can also claim

• home insurance
• property taxes
• lease of a cell phone, computer, laptop, tablet, fax machine, etc. that reasonably relates to earning commission income

What can’t I claim?

Salaried employees and commission employees cannot claim

• mortgage interest
• principal mortgage payments
• home internet connection fees
• furniture
• capital expenses (replacing windows, flooring, furnace, etc)
• wall decorations

For More Information

• Tax Benefits and Credits for People - Find more tax benefits and credits available to people in Ontario. Search by age and special groups. From the Government of Ontario website.
• Newcomers to Canada - Explains how to file taxes as a newcomer when you first arrive in Canada. This information is only for tax newcomers, tax newcomers are those that have been in Canada for the first year only. From Canada.ca
• Frequently Asked Questions About Filing Taxes - Answers to common questions about filing your income taxes. From the Canada Revenue Agency.
• Report Suspected Tax Cheating - Explains what is considered cheating on taxes and benefits and how you can anonymously report a business or person you suspect is cheating on their taxes. From the Canada Revenue Agency.
• Worried that the Canada Revenue Agency got it wrong? - The CRA is committed to explaining decisions and assessments, addressing concerns, and helping clients understand and meet tax obligations. From the Canada Revenue Agency (CRA).