Canadian Tax Questions, Answered Plainly

It is the form your employer completes and signs when you deduct employment expenses. It records the conditions of your employment that support your claims — for example, that you were required to pay your own work expenses.

If you are deducting employment expenses, your employer will have to complete Form T2200. Learn more in our T2200 hub.

No. You do not have to include it with your return — but you must keep it in case the CRA asks to see it.

Your actual expense calculation goes on Form T777. Enter the total from line 9368 of that form on line 22900 of your return.

Salaried employees can claim the work-space portion of electricity, heat, water, the utilities part of condo fees, home internet access fees, maintenance and minor repairs, and rent paid for the place where you live.

You can also claim office supplies that get used up while doing your job — envelopes, pens, paper, ink cartridges, sticky notes — plus a reasonable, work-apportioned part of your cell phone plan and work-related long-distance calls. See the full list in the T2200 hub.

Yes — the CRA's exact claimable wording is "home internet access fees," which means your monthly service. But "home internet connection fees," such as installation or setup charges, are on the not-claimable list.

The distinction matters, so use the CRA's wording when you fill in your claim.

Yes. The detailed method requires a completed and signed Form T2200 from your employer, along with your actual amounts paid supported by documents.

Without that signed form, the CRA will not accept your home office expense claim. Try our eligibility checker to see where you stand before asking your employer.

Yes. The temporary flat rate of $2 per day — with the short forms T2200S and T777S — applied only to the 2020, 2021, and 2022 tax years.

For 2023 and later tax years, including 2026, eligible employees must use the detailed method with a signed T2200 and actual expenses.

Only in a narrow case. If you cannot deduct all your work-space-in-home expenses in the year, you can carry them forward and deduct them the following year — as long as you report income from the same employer.

Two hard limits: you can never use work-space expenses to create or increase a loss from employment, and this carryforward does not apply to other employment expenses generally.

Yes. Commission employees can also claim a portion of home insurance and property taxes, the lease of work equipment such as a laptop, and advertising and promotion costs like business cards.

One limit applies: except for vehicle interest and capital cost allowance, your total expenses generally cannot be more than the commissions you received in the year.

File electronically with NETFILE-certified software and set up direct deposit through CRA My Account. That way your refund goes straight to your bank account.

You can track your return and refund status in My Account instead of wondering where things stand.

A Notice of Assessment is the document the CRA sends you after it assesses your tax return. It shows the result of your return.

A Notice of Reassessment is what you receive after the CRA makes any further adjustments to your return. You can view both in CRA My Account.

Wait until you have received your Notice of Assessment, then use the Change my return service in My Account. It covers the current year and nine prior years.

If you filed online, you can also use ReFILE with the same tax software you used to do your taxes that year.

Generally, keep all required records and supporting documents for six years from the end of the last tax year they relate to. For individuals, the tax year is the calendar year.

If you filed late, the six years run from the date you filed instead. Some records — like those for long-term property purchases — must be kept indefinitely. Our tax season checklist helps you keep everything organized.

The employer confirms the conditions of employment behind your claim — for example, that you were required to pay for expenses related to your work space and that those expenses were not, and will not be, reimbursed.

Share our T2200 hub with your employer so they can see exactly what the form covers before they sign.

Yes. Unlike in the other provinces and territories, you file a separate Québec income tax return — form TP-1 — along with your federal return.

Quebec has its own forms and rules for employment expenses, so check Revenu Québec's requirements alongside the federal ones.

It is the Quebec counterpart to the federal T2200. The employer must give the form, duly completed and signed, to the employee to certify that the employee meets the general conditions of employment.

You enclose it with your Quebec return when you claim an employment-expenses deduction as a salaried or commission employee.

Free tax clinics are hosted by community organizations through the Community Volunteer Income Tax Program (CVITP). They serve people with a modest income and a simple tax situation — the suggested family-income guideline starts at $40,000 for one person.

Find a clinic through the CRA's tax clinic directory; walk-in, drop-off, and appointment options exist, in person or virtual. Quebec residents use the Income Tax Assistance – Volunteer Program (ITAVP) instead.