If you would like to submit form T2200 form for Work-space-in-the-home expenses, you should fill in the form with all the necessary details and submit it to us for approval.
You can deduct expenses you paid in 2018 for the employment use of a work space in your home, as long as you meet one of the following conditions:
- The work space is where you mainly (more than 50% of the time) do your work.
- You use the workspace only to earn your employment income. You also have to use it on a regular and continuous basis for meeting clients, customers, or other people in the course of your employment duties.
You can deduct the part of your costs that relates to your work space, such as the cost of electricity, heating, maintenance, property taxes, and home insurance. However, you cannot deduct mortgage interest or capital cost allowance.
Once Form T2200, Declaration of Conditions of Employment, has been completed and signed by your employer keep a copy for your records.
For more information vist the CRA page.