Employer: T2200
Your employer completes and signs Form T2200 to certify the relevant conditions of employment. Keep the form; CRA says not to include it with your return.
02 / Work-from-home tax
T2200 and working from home in Canada
Form T2200 is your employer’s declaration of employment conditions. It is not the expense claim itself. For a federal employee home-office claim, eligibility, the work-space test, Form T777, and the expenses you paid all matter.
Who may qualify for the detailed method?
CRA’s published employee criteria require all of the applicable conditions below. Working from home by itself does not establish eligibility.
- Your employer required you to work from home. A written or verbal agreement can satisfy this condition; CRA also treats a formal telework arrangement as required work from home.
- You had to pay expenses related to your work space, and the expenses were used directly in your work.
- You meet one of the two work-space tests: you worked there more than 50% of the time for at least four consecutive weeks in the year; or you used the space only to earn employment income and regularly and continually met clients or other people there while doing your work.
- You have a completed and signed Form T2200 from your employer.
Eligible expenses that your employer reimbursed or will reimburse cannot also be claimed.
Space test wording: the first test is a period of four consecutive weeks or longer during the year. It is not a test measured across the whole year or a calendar month. If you had more than one eligible period, CRA says you may claim expenses for each period.
The flat-rate method ended after 2022
CRA says the temporary $2-per-day flat-rate method applied in the 2020 and 2021 tax years. It also applied in 2022, then ended. For 2023 and later tax years, employees who qualify must use the detailed method. The COVID-era Form T2200S was the shorter declaration for those 2020-2022 claims; the full Form T2200 is used for later years.
That is a deduction for employment expenses, not a separate work-from-home tax credit. The current CRA pages reviewed here state the detailed-method rule for 2023 and later. As of the source review on 2026-10-28, no CRA guide or forms for the 2026 tax year were found, so check CRA again before filing a 2026 return.
Which form goes where?
You: T777
Use Form T777 to calculate eligible employment expenses. The amount is entered on line 22900, “Other employment expenses.”
Keep your records
Keep Form T2200 and receipts for six years, along with supporting records. CRA says not to include supporting documents with the return unless requested.
Sources (checked 2026-10-28)
All claims on this page use the federal employee rules below.
- Canada Revenue Agency, “Eligibility criteria: Detailed method”. Retrieved 2026-10-28; page modified 2026-01-20.
- CRA, “What the changes are”. Retrieved 2026-10-28; page modified 2026-01-20.
- CRA, “How to claim”. Retrieved 2026-10-28; page modified 2026-01-20.
- CRA, Form T2200 page. Retrieved 2026-10-28; page dated 2026-02-06, with the 2025 form shown as the latest version.
- CRA, Guide T4044(E), Employment Expenses 2025. Retrieved 2026-10-28; Rev. 25.
- Department of Justice Canada, Income Tax Act, section 8. Retrieved 2026-10-28; Act current to 2026-09-30.
This is general source-led information, not an individual tax determination. CRA guidance may change; verify the rules and forms for the tax year you are filing.