Claiming Employment Expenses FAQ

In 2020, recognizing that many employees began working from home due to the impact of COVID-19, the Canada Revenue Agency (CRA) announced two new ways employees may be able to claim work from home expenses.

These options were continued for the 2021 and 2022 tax years.

  • Option 1: the new “Temporary Flat Rate Method”: The CRA introduced this 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. 
     
  • Option 2: The “Detailed Method”, including the 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 was a new form beginning in 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:

Please remember that in issuing the T2200S forms, UBC is only certifying that employees worked at home for a period of time during 2020, 2021, and/or 2022, 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 Payroll Operations through the Integrated Service Centre by emailing info.support@ubc.ca. 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

If you have further questions on this topic, please contact CRA directly or enlist the services of a professional tax advisor. Payroll Operations will only respond to questions regarding how to request the Form T2200S.