Update: August 4, 2020
Camosun employees working from home and T2200 tax form
For Camosun College employees who have been asked to stay home during the COVID-19 pandemic, there are questions about the cost to maintain a home workspace and equipment, and the supplies needed to carry out their work remotely. Employees have asked if they will be eligible to claim employment expenses on their 2020 income tax form.
Canada Revenue Agency (CRA) form T2200 Declaration of Conditions of Employment is completed by the employer to certify that an employee is required to work from home and that any employment expenses not reimbursed by the employer may be claimed on their annual tax return.
In normal times, most Camosun College employees do not qualify to claim employment expenses because the College provides the workspace and necessary equipment and supplies. However, expenses incurred by employees during the 2020 “stay home” directive may be eligible when filing a tax return for the 2020 calendar year required by April 30, 2021.
While the CRA has not announced any special tax provisions due to the pandemic, we expect that this will be addressed by the Canadian government. The CRA is currently focused on the emergency subsidy programs and the safety of their own employees.
In the meantime, Camosun College employees should retain receipts of all purchases necessary to perform their duties remotely. Employees should also familiarize themselves with the tax rules per CRA guidelines for what are considered eligible home office expenses and calculation requirements.
The College will continue to monitor announcements from the CRA on this matter and provide updates to the College community when received.
COVID-19 Safety Plan
The most current copy of the college’s COVID-19 Safety Plan is available here.
- BC Centre for Disease Control
- Public Health Agency of Canada
- World Health Organization
- Travel & Tourism Canada
- COVID-19 Stigma Guide
- Ministry of Health BC COVID-19 symptom self-assessment tool
- How COVID-19 is affecting IRCC
- For non-health related COVID-19 questions (e.g. supports, programs, etc):