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You may deduct expenses for office supplies used in your home office. Here are the conditions:
You can deduct the part of your costs that relates to your work space like electricity, heating, and maintenance. However, you cannot deduct mortgage interest, property taxes, home insurance, or capital cost allowance.
You may deduct a portion of your rent or mortgage as well as any maintenance costs you paid that relate to the work space.
These expenses must not be reimbursed by your employer. You must also meet one of the following conditions:
To calculate the portion you can claim expenses for, divide the work space area by the total area.
For maintenance costs, it may not be appropriate to use a percentage of these costs. For example, if the expenses you paid (such as cleaning materials or paint) were to maintain a part of the house that was not used as a work space, then you cannot deduct any part of them. Alternatively, if the expenses you paid were to maintain the work space only, then you may be able to deduct all or most of them.
Form T2200 confirms what your working arrangements are. It doesn't represent the employer's confirmation that those working arrangements support any particular tax deductions. Get help from your accountant to discuss these details.
Note that some or all of the information required to complete form T2200 may be covered in the telework agreement signed by you and your employer.
It is your responsibility to determine if you have eligible deductions and to ensure your tax return is completed properly.
Employees are encouraged to review the following resources from the Canada Revenue Agency website for additional information:
Ensure that income tax deductions related to a home office are properly documented, conform to Canada Revenue Agency rules and related tax laws. Keep any records or receipts necessary to support your tax return.