This course is designed to help individual taxpayers and their advisors better understand when, and how, an employee can make a claim for workspace in the home.

The Canada Revenue Agency (CRA) responded to COVID-19 by providing a very simple method for making a claim. It was based solely on the number of days the employee worked from home and required little documentation. In 2023, as we moved out of the pandemic, CRA realized that working arrangements were changing. Accordingly, they allowed a more liberal interpretation of the Income Tax Act (ITA). Notably, they removed the necessity for remote work to be required by the employer as a condition of employment.

This course will allow participants to better understand the enabling legislation and how it is being interpreted in 2023 and what we might expect in the future. The required forms and documentation are reviewed, and practical examples are provided. 

CRA recognizes that adapting tax regulations to reflect changing work patterns is crucial for ensuring fairness and relevance in a tax system. As remote and hybrid work becomes more common, we will likely see further adjustments and clarifications.