Form T2200
Many of our faculty and staff have shifted to a hybrid work environment. Due to this, you may be wondering whether you can claim home office expenses for work spaces and supplies on your personal income tax.
Employees are encouraged to speak to their supervisor about eligible work expenses under the University of Alberta Expense Reimbursement Procedure and use their existing funding and reimbursement programs to cover work-at-home expenditures.
claim expenses
For the 2023 tax year, you may claim home office expenses using the detailed T2200 form.
Eligibility
To be eligible for home office expenses:
- Employees must be required to work from home (either in a written or verbal agreement); or
- Employees must have voluntarily entered into a formal telework arrangement with their employer for 2023.
To quality for home-office expenses:
- The home office must be used for work more than 50% of the time for a period of at least 4 consecutive weeks; or
- The work space can only be used to earn employment income, and it must be used regularly and continually for in-person meetings with clients, customers, or other people while doing work.
Definitions
It is important to understand the difference between a common workspace and a designated workspace, which is an area in your home that is only used for work. An existing home office that contains your personal documents or a spare bedroom containing personal effects is not a designated workspace.
Any day during which an employee performs work, at their home, for the employer. There are no minimum hours attached to this, both full-time and part-time employees may count any day on which they performed work for the employer. Non-working days such as weekends, statutory holidays, vacation or sick days are not counted.