Legislative Costing Note

Simplifying the Home Office Expense Deduction

Feb 4, 2021
PDF 🗎

Due to the COVID-19 pandemic resulting in many Canadians working from home, the government introduced a simplified flat rate home office expense deduction for the 2020 tax year. This will allow Canadians to claim deductions up to $400, based on the length of time working from home, without the need to track detailed expenses.