The Canada Revenue Agency (CRA) has provided further guidance on how to claim home-office expenses for the 2023 tax year after scrapping the simplified $2-per-day method introduced during the COVID-19 pandemic. The new rules make a detailed expense-claim method the only option for employees who worked from home in 2023 and wish to claim home-office expenses.
The temporary flat-rate method, in effect for three tax years from 2020 to 2022, enabled remote employees to claim a deduction of $2 per day worked if they worked over 50 percent of their time at home for at least four consecutive weeks. They weren’t required to provide receipts or proof of expenditures and didn’t need their employer to complete and sign a CRA form to certify their work-from-home arrangement.
