Notice Board

Home Office Expenses & T2200 (Declaration of Employment)

For the past three years employees who were required to work from home due to COVID-19 have been able to deduct their eligible home office expenses on their personal tax returns, using the temporary flat rate or detailed method. The temporary flat rate program was ended by the Canada Revenue Agency (CRA) as of December 31, 2022. For the 2023 tax year, only the detailed method is available, subject to specific eligibility criteria below (must meet all of the following four criteria): 

1. For 2023, if an employee has voluntarily entered into a formal telework arrangement with their employer, then the employee is considered to have been required to work from home, subject to working more than 50% of the time from home for a period of at least a month (four consecutive weeks).
2. You must not have been reimbursed for your home office expenses by the University.
3. Your home office expenses must have been used directly in your work.
4. One of following applies:

            i.            Your workspace is where you mainly (more than 50% of the time) worked for a period of at least four consecutive weeks in the year; OR

            ii.            where the home work space is only used to earn employment income and is used on a regular and continuous basis to meet with clients, customers, or other people while doing work (this criteria is not likely applicable to University employees).

Employees may only claim home office expenses on their personal income tax return for employment purposes, with respect to the University of Lethbridge, if they have been issued a T2200 by the University.  If you feel that your situation meets all of the criteria above, you may request a T2200. 

To request a T2200 please complete the highlighted portions of the T2200 form and send it along with a copy of your work-at-home arrangement to either the Financial Officer for your academic unit or, for those in non-academic units, to Kari Anderson (kari.anderson2@uleth.ca).     

Receipt of a T2200 confirms eligibility to claim home office expenses, but it is each employee’s responsibility to confirm the eligibility of those expenses with the CRA. Employees are encouraged to familiarize themselves with the eligibility requirements and options listed on the Canada Revenue Agency website at “Home office expenses for employees” and review the FAQ document on the Financial Services Sharepoint site. 

Thank You

Krystal Steynen
Manager, Accounting & Tax
University of Lethbridge
Krystal.steynen@uleth.ca
403-332-5247