Memorandum from the Canadian Association of University Teachers (CAUT)
New CRA Rules for Claiming Home Office Expenses due to COVID-19
for 2020 Tax Year
On December 15, Canada Revenue Agency (CRA) announced details of the new simplified process for claiming expenses related to working from home due to the COVID-19 pandemic.
A new flat rate deduction is being introduced for expenses up to $400, and a simplified detailed deduction for those wishing to claim more than $400. To assist in the assessment of which method is best, CRA has launched this calculator.