Office in home expenses – Flat rate method verses Detailed method

If you work from home, which method should you choose? Here is the comparison:

 Flat rate method verses Detailed method.

DescriptionTemporary Flat Rate methodSimplified Detailed – for office in home expenses  Detailed – for any employment expenses
EligibilityWork from home in 2020 due to COVID-19; for more than 50% of the time for a period of at least 4 weeks, not claiming other employment expenses;
and not reimbursed all of the employee’s home office expenses.
Work from home due to COVID-19Employee’s contract requires them to pay their own expenses while carrying out the duties of employment.
Deduction amount$2 per day up to max. of $400 (Employer certification not required)Claim per calculation on new T2200S and new T777S (certified by employer and supported by receipts)  Claim per calculation on T2200 and T777 (certified by employer and supported by receipts)
LimitationRestricted home office expenses to max. $400  Restricted for office in home expenses onlyCan claim other employment expenses

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