Employees working at home due to COVID-19

Tax Topics
1

Taxpayer worked from home due to COVID-19 and would like to use Option 1 - Temporary flat rate method ($2 for each day worked at home due to COVID 19).

I looked at guide T4044 regarding who is eligible.

You are eligible to deduct home office expenses you paid if
you meet the following conditions:
■ you worked more than 50% of the time from home for a
period of at least four consecutive weeks in 2020 due to
COVID-19
■ the expenses were directly related to your work

Taxpayer meets both above conditions. However, they lived with their parents and don’t pay rent.

Does this make them ineligible to claim an amount?

2

Some information on the temporary flat rate method can be found here:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-229-other-employment-expenses/work-space-home-expenses/what-changes.html

and here:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-229-other-employment-expenses/work-space-home-expenses/who-claim/temporary-flat-rate.html

1 Like
3

Presumably someone paid the costs associated with putting a roof over junior’s head… enabling him to work from home. :slightly_smiling_face:

1 Like
4

@joe.justjoe1 Thank you for the helpful links - I appreciate it.
@snoplowguy Very true.

Thank you both for your comments and I hope you enjoy the rest of your long weekend (if you didn’t have to work today).