![canada revenue agency deduction tables canada revenue agency deduction tables](https://images.slideplayer.com/26/8370554/slides/slide_80.jpg)
You have a completed and signed Form T2200 or Form T2200S from your employer and.You worked more than 50 per cent of the time at home for at least 4 consecutive weeks.
![canada revenue agency deduction tables canada revenue agency deduction tables](https://www.enkel.ca/wp-content/uploads/2019/10/payroll-deductions-1024x630.png)
![canada revenue agency deduction tables canada revenue agency deduction tables](https://image.slidesharecdn.com/accounting-principles-canadian-volume-ii-7th-edition-weygandt-test-bank-190407031806/95/accounting-principles-canadian-volume-ii-7th-edition-weygandt-test-bank-43-638.jpg)
You worked at home in 2020 due to the pandemic ORyour employer required you to work at home.You may be eligible to claim deductions greater than $2 per workday if you meet all the following criteria: Refer to the following Working From Home infographic for more information: The CRA anticipates that most workers will opt for the tax credit to a maximum of $400. Most CUPE members will find that claiming the tax credit will provide the greater deduction, and that the time and effort required to claim expenses greater than $2 per workday won’t result in a greater income tax return. This amount will be your claim for 2020 up a maximum of $400 per individual. To calculate the amount of your deduction, count the total number of days you worked in 2020 and multiply by $2 per day. The tax credit allows workers to claim $2 for each day they worked from home due to the pandemic to a maximum of $400, which equates to 200 total working days. It is designed to cover a portion of the costs associated with having a home office such as internet access fees, office supplies, cell phone minutes, electricity, and paid rent. The deduction applies to the 2020 taxation year only. You can claim the deduction on line 22900, Other Employment Expenses, on your 2020 income tax return. Any worker who worked from home more than 50 per cent of the time in 2020, for at least 4 consecutive weeks, due to the COVID-19 pandemic is eligible to claim the new tax credit.