Home Office Expenses 2023

The Canada Revenue Agency (CRA) released new guidance regarding claiming home office expenses for the 2023 calendar year.  There is no flat rate method for 2023.  The detailed method must be used.

Memorial University employees who received a T2200 - Declaration of Conditions of Employment form in prior taxation years and are still eligible based on their employment contract will still require a T2200 Form. These employees should contact the Department of Financial and Administrative Services to make the request. You will require a T2200 Form as you have in prior years. 

Detailed Method
Eligible employees are able to use the detailed method to claim for home office expenses. You are eligible to use this new method if you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2023. Under this method you will calculate your employment use of work space in your home based upon size of your home and workspace, type of work space and hours work space was used on a weekly basis.

CRA has expanded the list of eligible expenses that can be claimed. Expenses claimed must be used directly in your work during the period. Employees are directed to the CRA website for additional information.

A completed and signed T2200 form issued by Memorial University, Department of Financial and Administrative Services is required for this claim.

Memorial University accepts no responsibility for the manner in which the employee has completed their income tax return and is not providing any form of tax advice. We suggest you seek advice from a tax professional if you require assistance in interpreting any of this information.