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Home Office CanadaPractical home-office planning with a room-and-desk footprint planner, a measured desk-height tool, and source-led tax guidance.

15 / Start with the right CRA path

CRA home-office expenses

CRA’s home-office guidance is for employees. Self-employed business costs follow a separate T2125 route. Use the matching path below, then check CRA’s current page and forms for the tax year you are filing.

If you are an employee

CRA’s detailed method requires more than working from home. The employer must have required it, you must have paid eligible work-space expenses, and you must meet one of CRA’s two workspace tests. You also need the employer’s signed Form T2200.

  • More than 50% of your work time from the workspace for at least four consecutive weeks during the year; or
  • exclusive employment use plus regular and continuous in-person meetings with clients or other people as part of your work.

For a shared common room, CRA’s calculation uses both workspace area and employment-use hours. Eligible costs differ for salaried and commission employees. Mortgage interest and CCA are not claimable by employees.

T2200 and working from home in Canada

If you are self-employed

CRA’s business-use-of-home rules ask whether the workspace is your principal place of business, or is used only to earn business income and regularly and continuously to meet clients, customers, or patients. The claim is calculated on Form T2125, line 9945; its expense list and limits differ from the employee method.

Business use of home expenses in Canada Home office deduction in Canada

What this source guide covers

Federal employee sources

CRA’s eligibility, expense, calculation, and filing pages are linked below. In the reviewed guidance, the temporary flat rate applies only to 2020-2022; qualifying employees for 2023 and later use the detailed method.

Year and jurisdiction gaps

Sources were retrieved 2026-10-28. No CRA 2026 tax-year guide or T2200/T777 was found in the review. Quebec’s separate employee steps are covered in the deduction guide; other provincial and territorial rules were not individually searched.

Use the official source for your return. This page is a source map, not a personal eligibility decision, tax calculation, or substitute for current CRA instructions.

Sources (checked 2026-10-28)

All listed federal sources were retrieved 2026-10-28.

This source guide summarizes the cited CRA material; it does not determine whether a particular person qualifies or calculate an individual claim.