Claiming Employment Expenses FAQ

The Canada Revenue Agency has discontinued the T2200 short form for the 2023 taxation year.

Last updated: April 10, 2024

Employees who work from home may be eligible to deduct home office expenses on their T1 income tax filing. Refer to the CRA T2200 Form Eligibility for detailed guidance to confirm eligibility and what types of expenses can be claimed.

UBC recommends employees seek professional tax advice before applying for home office expense deductions on their personal tax returns.

T2200 Eligibility

To be eligible to have a T2200 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.

T2200 Form Checklist

Please complete the T2200 Form Checklist and the T2200 Declaration of Conditions of Employment Form:

  • Once complete, provide the checklist and T2200 form to your manager
  • The manager will sign the T2200 form and will also upload the signed copy of the T2200 form and the checklist to the Employee's Workday Personal Documents Screen
  • The Employee will keep a copy of the completed T2200 for income tax purposes. (A sample of a completed T2200 form can be viewed here)