T2200S Update – Temporary Flat Rate method of claiming home office expenses discontinued for the 2023 tax year

The “Temporary Flat Rate Method” of claiming home expenses on the T2200S form ended December 31, 2022, and is no longer available for the 2023 tax year. 

The Canada Revenue Agency introduced the “temporary flat rate” method to allow employees to claim up to $2 per work day to a maximum of $400 for taxation year 2020, and to a maximum of $500 for taxation years 2021 and 2022, without the need to track detailed home expenses. It is a simple flat-rate process that is included as part of completing the T1 general return. 

If you require a T2200 detailed form, please ask your faculty/department to complete it for you. However, the majority of UBC employees will not qualify for this form. 

For more information on claiming employment expenses at UBC, visit the Claiming Employment Expenses FAQ on the Finance website.