Updated Checked by the Tax-Services.ca editorial team How we check
A salaried Ontario renter earning $75,000 who works from a 90 square foot room in a 900 square foot apartment can deduct $2,526 of rent, utilities, internet and repairs for 2026. That saves about $899 in tax, but only with a Form T2200 signed by the employer. The $2 a day flat rate ended after 2022, so the detailed method is the only way left.
Your work-space size, the costs you can count and your province decide how much tax comes off.
What do you need before you can claim?
A signed T2200, and you must have worked from home more than 50% of the time for at least four weeks in a row during the year. Keep the T2200 and your receipts for six years; you file only the T777. The claim can’t be bigger than your employment income, and any amount above that limit can be carried forward. The rules are on the Canada Revenue Agency: work-space-in-the-home expenses page.
Is there still a flat rate for working from home?
No. The temporary flat rate covered 2020, 2021 and 2022 only, at $2 for each day worked from home, up to $400 for 2020 and $500 for each of 2021 and 2022. For 2023 and later years you use the detailed method, with Form T2200 from your employer and Form T777. The simplified T2200S and T777S were limited to those same three years.
Which home costs count?
Salaried employees can claim a share of rent, electricity, heat, water, the utilities part of condo fees, the monthly internet access fee, and maintenance and minor repairs. Commission employees can add home insurance and property taxes. Mortgage interest, principal payments, furniture, wall decorations and capital items such as new windows are out for everyone. The CRA’s expenses you can claim page has the full list.
| Cost | Salaried | Commission |
|---|---|---|
| Rent | Yes | Yes |
| Electricity, heat, water | Yes | Yes |
| Internet monthly fee | Yes | Yes |
| Home insurance | No | Yes |
| Property taxes | No | Yes |
| Mortgage interest | No | No |
How is the claim worked out?
Divide the work area by the finished area of your home. A room used only for work takes that share as is. For a shared space, multiply the share by the hours you work there divided by 168.
In the example, $25,260 of rent, utilities, internet and repairs times 10% gives $2,526. The $600 desk and $420 tenant insurance stay out for a salaried worker. If the same space is a shared corner used 30 hours a week, the share drops to about 1.8% and the claim shrinks to $451, saving $134.
How much tax does the claim save?
A commission employee who owns, with $4,200 of property taxes and $1,100 of insurance, deducts $896 and saves about $266, against $109 for a salaried owner. The province matters too: the same $2,526 deduction saves $712 in British Columbia, $770 in Alberta and $939 in Nova Scotia. For your whole return, try the income tax calculator, or read the site’s article on home office expenses.
Where does this information come from?
The rules come from the Canada Revenue Agency work-space-in-the-home pages; the tax saved comes from our own engine using 2026 rates and basic credits. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
What if my employer will not sign the T2200?
Without the signed form the CRA doesn't allow the claim, because the T2200 certifies the conditions of your job. Ask for it before you file, and keep your copy with your receipts for six years.
Can I claim a desk or a monitor?
No. Furniture and capital items aren't allowed under the work-space claim. Office supplies you use up, such as paper and pens, go on the T777 separately and aren't part of the home share.
Does working from home three days a week count?
Three days out of five is 60% of your time, which clears the 50% test if it lasts at least four weeks in a row. The T2200 your employer signs still has to confirm the conditions of your job.
Can homeowners claim mortgage interest?
No. Mortgage interest and principal payments aren't allowed for salaried or commission employees. Homeowners can claim utilities, internet and minor repairs, and commission employees can also claim home insurance and property taxes.