Review information on claiming employment expenses (under normal circumstances, as well as during COVID-19).
Claiming Home Office Expenses
UBC generally supplies office space and equipment to faculty and staff, and under normal circumstances, it is rare that employees are eligible to deduct employment expenses on their tax return. In normal years, in order to deduct these expenses employees must have a signed T2200 tax form from their employer stating that certain conditions have been met. It is rare for UBC employees to meet these conditions and to be issued a T2200.
However, many UBC employees have been working from home as a result of our response to COVID-19. In 2020, recognizing these special circumstances, the Canada Revenue Agency (CRA) announced two new ways employees may be able to claim home office expenses for the 2020 and 2021 tax years:
- Option 1: the new “Temporary Flat Rate Method”: The CRA has introduced this new 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 year 2021, 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.
- Option 2: The “Detailed Method”, including the new T2200S form: This option includes the existing practice of issuing T2200 forms to eligible employees, and the introduction of the new T2200S form. Both the T2200 and the T2200S require detailed receipts to substantiate all expense claims.
- T2200: The T2200 is not new. It is the routine form issued for Canadians who are contractually obligated to work from home and pay for home office expenses. The majority of UBC employees do not qualify for this form.
- T2200S: The T2200S is a new form for 2020. It is a simplified version of the T2200, and certifies that employees worked from home due to COVID-19 and had to pay their own home office expenses.
Full information on home office expenses is available for Canadians on the CRA website. The following links from CRA may also be helpful:
- Specific details about the two methods for claiming home office expenses in 2021
- An online calculator so users can compare results under options 1 and 2 above
Please remember that in issuing the T2200S forms, UBC is only certifying that employees worked at home for a period of time during 2020 and/or 2021, during which they were required to pay for home office expenses directly relating to their employment duties at UBC. It will be up to the employee to self-determine which — if any — of the options for claiming employment expenses they should pursue, as well as the official details of their deductions, and employees are encouraged to consult with personal tax advisors as necessary.
How to access your T2200S form
- Current employees: see the Find My T2200S Tax Form guide in the Workday Knowledge Base
- Former employees: search and run the T2200S(21) Declaration of Conditions of Employment - Former Worker Report in Workday. Your Employee ID will be required for accessing the form.
How to request support
If you need help with accessing the T2200S form, please submit a Workday support request, using the category Payroll, through the UBC Self Service Portal.
Former employees can contact the Integrated Service Center by emailing firstname.lastname@example.org. Please include "T2200S support" in your email subject line. You can also call 604-822-8200 (UBCV) or 250-807-8163 (UBCO) for Workday support between 8 am to 5 pm (Mon to Fri).
If you need help resetting or recovering your CWL log in to access Workday, see the How do I reset or recover my CWL/EAD account password guide in the IT Knowledge Base or contact the UBC IT Service Centre.
Please also note:
- Employees who did not work from home after March 16, 2020, should disregard the T2200S form.
- Items claimed through UBC’s $400 one-time, tax-free equipment reimbursement, or any other home office expenses reimbursed by UBC in 2020, cannot be claimed again on a personal tax return.
To support employees in understanding these options in a UBC context, we have prepared the following resources: