T2200S was the CRA's short Declaration of Conditions of Employment for Working at Home Due to COVID-19. Employers signed it for employees who used the detailed method to claim home office expenses in the pandemic years. The form is now archived: for 2023 and later tax years, the temporary flat rate has ended, and an employee claiming home office expenses uses the detailed method with a signed Form T2200.
Everything below comes from the CRA's archived T2200S page and form, its home office expenses pages and Guide T4044, Employment Expenses 2025, as of October 2026.
What the T2200S did
The 2021 version says it was only for employees who worked from home in 2021 due to COVID-19. The employer had to complete and sign it if the employee chose the detailed method for home office expenses: work-space-in-the-home costs and supplies. It asked three questions: did the employee work from home due to COVID-19, did the employer reimburse any home office expenses, and was that amount on the employee's T4 slip.
If the employee had to pay for expenses other than home office costs, the T2200S wasn't the right form; the full T2200 was. The employee didn't attach it to the return, but kept it in case the CRA asked.
Why you can't use it for 2023 or later
The CRA's home office page says the temporary flat rate method doesn't apply to the 2023 and later tax years, and eligible employees who worked from home in 2023 or later must use the detailed method. The flat rate was $2 for each day worked from home in 2020, 2021 or 2022. The T2200S belonged to that temporary period, which is why the CRA now marks it archived and only offers previous-year versions.
| Tax year | Home office methods the CRA allowed |
|---|---|
| 2020 and 2021 | Temporary flat rate or detailed method; the T2200S existed for COVID-19 home office claims in these years |
| 2022 | Temporary flat rate or detailed method |
| 2023 and later | Detailed method only, with Form T2200 |
The insight most searchers miss: if your employer hands you a T2200S for a current year, it isn't the form you need. Ask for a signed T2200 instead.
Who can claim now
Guide T4044 for 2025 says you can deduct work-space-in-the-home expenses you paid if you meet one of these conditions:
- You worked more than 50% of the time from home for a period of at least four consecutive weeks.
- You use the work space only to earn your employment income, and on a regular and continuous basis for meeting clients, customers or other people in the course of your duties.
The expenses also have to be ones you paid, directly related to your work, and you can't deduct them if your employer reimbursed, or will reimburse, all of them. Self-employed people follow different rules, under business-use-of-home expenses.
What you can and can't claim
| Eligible (T4044, 2025) | Not eligible |
|---|---|
| Rent for the house or apartment where you live | Mortgage interest and principal payments |
| Electricity, heat, water, or the utilities share of condo fees | Capital cost allowance and capital expenses such as a new furnace |
| Home Internet access fees | Internet connection fees or modem and router lease |
| Maintenance such as minor repairs, cleaning supplies, light bulbs or paint | Office equipment, computer accessories and furniture such as a desk or chair |
| Supplies such as stationery, postage, toner or ink | Buying a cell phone, computer, laptop or tablet |
| Work use of a basic cell phone plan and work long distance calls | The monthly basic rate for a landline |
Commission employees can also claim a reasonable share of property taxes, home insurance and the lease of items such as a computer or cell phone. Everyone else can't.
Working out your share
The detailed method needs an employment-use percentage. T4044 says you work it out from the type of work space, the share of your home it takes up, the hours you use it for work (unless it's a designated space used only for work) and the number of people who worked from home. A common area, such as a kitchen table, has other uses, so the hours matter there. Keep a simple note of the space and your weekly hours, because the percentage is what the CRA will question first.
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How to claim for 2023 and later
- Ask your employer to complete and sign Form T2200, Declaration of Conditions of Employment.
- Work out the employment-use share of your home: the space you use and the hours you work there.
- List the eligible costs you paid in the CRA's three groups: work-space-in-the-home expenses, office supplies and certain phone expenses.
- Complete Form T777, Statement of Employment Expenses.
- Claim the total on line 22900 of your return, and keep the T2200 and receipts in case the CRA asks.
If you're fixing an old year
For a 2020 or 2021 return, the archived versions of the T2200S are still on the CRA page as previous-year forms. The deduction is claimed on your personal return, and it reduces the income you pay tax on. If you're correcting an older year, you'd change that year's return rather than the current one.
The verdict
The T2200S is history. For any year from 2023 on, the only route is the detailed method, backed by a T2200 from your employer and the 50% for four weeks test or the exclusive-use test. Get the T2200 early in the year, because without it the claim doesn't stand up if the CRA asks.
Frequently asked questions
Is the T2200S still valid?
No, not for current years. The CRA lists it as archived and the temporary flat rate method doesn't apply to 2023 and later tax years. Employees use the detailed method with Form T2200.
What was the T2200S used for?
Employers completed it for employees who worked from home due to COVID-19 and chose the detailed method to claim home office expenses.
What replaced the T2200S?
Form T2200, Declaration of Conditions of Employment, signed by the employer, used with the detailed method and Form T777.
Who can claim home office expenses in Canada now?
Employees who worked more than 50% of the time from home for at least four consecutive weeks, or who use the space only for work and regularly meet clients there, and who paid the expenses themselves.
Do I attach the T2200 to my return?
No. Keep it with your records in case the CRA asks to see it.
