In addition, where an employee could choose whether to work from home due to COVID, the CRA still considers them to have worked from home due to the pandemic. Qualifying employees using the detailed method must first determine the total of their eligible expenses overall.
They must then prorate these expenses excluding office supplies based on the portion of their home used for employment, as we discuss in the next section. To claim the employment portion of actual amounts paid, employees need to determine the portion of their home used for work based on both size and use employment versus personal.
For common areas, such as a kitchen table, the proration needs to account for both the floor space used for employment and the time spent. If a specific space is used only for employment, employees will only need to prorate based on the amount of that space. Eligible expenses include home office expenses as well as office supplies. Employees must separate the expenses between their employment use and non-employment personal use.
Eligible home office expenses include electricity, heat, water, utilities, home internet access fees new for , maintenance and minor repairs, and rent. Commissioned employees can also claim some other expenses.
Non-eligible home office expenses include mortgage interest, principal mortgage payments, home internet connection fees, furniture e. To determine the amount that is deductible, eligible home office expenses are prorated by percentage of the home used as a workspace discussed above. Where an employer requires the employee to pay for office supplies or certain phone expenses, the employee may be able to claim those expenses.
Eligible supplies do not need to be prorated like other home office expenses. In general, to be eligible, the cost of supplies must relate to things that are consumed when doing work, such as paper or ink.
The costs of more permanent items like calculators and computer cables are not deductible as office supplies, even though they are relatively inexpensive.
The CRA is quite strict in applying these rules. Once the proration factor for costs other than supplies and total costs has been determined, the employee can then determine the portion of each type of cost that is eligible for deduction. When doing the calculation, only expenses incurred during the work-from-home period s qualify. For employees using the detailed method, the CRA provides guidance to help determine eligibility , employment use of workspace and eligible expenses.
The CRA also offers an online calculator that guides users through the process of computing the home office expense deduction under the detailed method, including prorated amounts. One common question is how to calculate the amount of internet access fees that relate to employment. In a December Question and Answer session, the CRA confirmed they would allow employees to use another reasonable method for this calculation but did not specify what other methods would be acceptable.
Since internet use is hard to track and billing methods vary, it is not clear how an alternative approach would be documented. Another thorny issue relates to condominium fees. If the child's health has improved since you last filed a document certifying the impairment, you must inform us. Your family income is the amount on line of your return.
If you had a spouse on December 31, , your family income is the amount on line of your return plus the amount on line of your spouse's return. The qualified educational institutions referred to in points 1 and 2 must be located in Canada, unless, during the period for which the childcare expenses were paid, you or your spouse was living outside Canada temporarily. You and your spouse on December 31, , can split the credit. To do so, you must each complete your own Schedule C.
If you or your spouse on December 31, , received advance payments of the tax credit, the person who received them should claim the tax credit in his or her income tax return. If you receive an overpayment in and are unable to repay it at the end of the year, the person considered to be your spouse at that time for purposes of the tax credit for childcare expenses will be jointly liable for repaying it. If you received advance payments of the tax credit for childcare expenses in , enter on line the amount from box C of your RL slip.
Your tax credit rate is If all three statements apply to your situation, enter Note that you must reduce your tax credit in proportion to the reduction in your income tax payable. Your tax credit rate is also If both statements apply to your situation, enter Contact the Canada Revenue Agency with questions about your tax credit claims and refunds. Comments will be sent to 'servicebc gov. Enter your email address if you would like a reply:. The information on this form is collected under the authority of Sections 26 c and 27 1 c of the Freedom of Information and Protection of Privacy Act to help us assess and respond to your enquiry.
Questions about the collection of information can be directed to the Manager of Corporate Web , Government Digital Experience Division. I consent. Skip to main content Skip to main navigation Skip to side navigation Accessibility Statement. Home Taxes and tax credits Income taxes Personal income tax Tax credits. Section Navigation. Tax Rates. Tax credits. Back-to-school tax credit. Education coaching.
The best strategy for claiming deductions of this type is to go through your income tax form line by line. We will explain these deductions and the line numbers they are seen on below. The Canada Revenue Agency allows you to deduct amounts from the tax that you owe based on your taxable income. Tax deductions that reduce your taxable income, or amounts you can subtract from your tax due, are known as non-refundable.
Refundable tax credits, as the name suggests, result in a refund. Normally, you have already paid some income tax, either through salary deductions or via installments paid during the year.
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