If you worked from home in 2026 and want to claim it, there’s one way to do it as an employee: the detailed method, with a T2200 signed by your employer. Here’s what that means, in plain English.
What changed
From 2020 to 2022, CRA offered a temporary flat rate so people could claim home office costs without receipts or a T2200. That ended after the 2022 tax year. From 2023 onward, employees use the detailed method only.
Do you qualify?
CRA’s criteria, condensed:
- Your employer required you to work from home. A written or verbal agreement counts.
- You paid the expenses yourself, and none were reimbursed.
- You worked more than 50% from home for at least 4 consecutive weeks, or the space is only for work and you meet people there regularly.
- Your employer completed and signed Form T2200.
Work out your percentage
If the room is used only for work, divide its area by the finished area of your home. If it’s a shared space, also multiply by your work hours out of 168 in a week.
Priya’s spare room in a Toronto apartment, used only for work. Example data.
What you can claim
Salaried employees can claim electricity, heat and water, the utilities portion of condo fees, the monthly home internet fee, maintenance and minor repairs, rent, and consumable supplies like paper and toner. Mortgage interest, furniture, equipment and internet connection fees aren’t claimable.
The T2200
Your employer fills in and signs Form T2200, Declaration of Conditions of Employment. You don’t send it to CRA, but you need to keep it in case they ask. Ask early: HR teams get busy in February.
A worked example
Priya’s projected 2026 bills total $28,847.20 across rent, Toronto Hydro, Enbridge Gas and Rogers internet. At 12.94%, her projected home office claim is $3,733.17.
| Bill | Year | At 12.94% |
|---|---|---|
| Rent | $25,800.00 | $3,338.82 |
| Toronto Hydro | $856.80 | $110.88 |
| Enbridge Gas | $1,037.80 | $134.30 |
| Rogers Ignite Internet | $1,152.60 | $149.16 |
Two limits to remember: the claim can’t create or increase an employment loss, and if two people in the home both claim, each expense is split once between them.
Quebec
Quebec employees also need Revenu Québec’s TP-64.3-V for the provincial return.
Keep your records
Keep receipts, bills and the signed T2200 for 6 years after the tax year. A photo is fine if it’s legible.
Eligibility, percentage, T2200 by Docusign and every bill allocated.
Sources: Canada Revenue Agency, “Work-space-in-the-home expenses: detailed method”, “Expenses you can claim” and “Work space use”.
