Claiming employment expenses with the T2200 form

Friday, March 08, 2024

Although the Canada Revenue Agency (CRA) discontinued the T2200S short forms for the 2023 tax year, some may still be eligible to deduct home office expenses with the T2200 detailed form. 

To be eligible to have a T2200 detailed form completed, the employee must be required to work from home. For 2023, if the employee voluntarily entered into a formal Hybrid Work Agreement with UBC, then the employee is considered to have been required to work from home. For clarity, this applies only to those UBC employees that are eligible to participate in the formal UBC Hybrid Work Program and had an approved Hybrid Work Agreement in place.

In addition, employees must meet one of the following conditions:

  • The work space is where the employee mainly does their work (more than 50% of the time) for a period of at least 4 consecutive weeks in a year.
  • The employee used the work space only to earn employment income. The employee used it on a regular and continuous basis for meeting clients, customers, or other people in the course of employment duties.

More information can be found on the Claiming Employment Expenses FAQ page.