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T2200S form for employees working from home in 2020

Employees have the option of using the Temporary Flat Rate Method or Detailed Method to claim remote work expenses

Update: Feb. 26, 2021

As of Feb. 26, auto-generated individualized T2200S forms have now been emailed to all employees. The T2200S form is for claiming expenses for working from home during COVID-19 according to the Detailed Rate Method as outlined below.

Receipt of this form does not constitute eligibility; employees should consult with a tax advisor or accountant to determine eligibility in claiming this deduction. 

Please review the below details carefully.

Disclaimer: The form is provided as a courtesy. UM accepts no responsibility for the manner in which individual employees complete their income tax returns. UM disclaims responsibility for an employee’s interpretation of income tax legislation or other Canada Revenue Agency guidance.

See also Claiming Remote Work Expenses FAQs.

 


 

The following is a message from Naomi Andrew, Acting Vice-President (Administration). A version of this was shared via an all-staff email on Jan. 29, 2021:

In December 2020, we shared news of the recent change introduced by the Federal Government to allow employees working from home in 2020 due to COVID-19 to claim up to $400, based on the amount of time working from home, without the need to track detailed expenses, and will generally not be requested to provide a signed form from their employers.

This Temporary Flat Rate Method will help taxpayers access deductions they are entitled to receive and simplify the tax filing process. 

Through their website, the Canada Revenue Agency (CRA) has now provided additional information on how employees will be able to claim remote work expenses.

Two options for claiming remote working expenses

Employees have the option of using the “Temporary Flat Rate Method” described above — or the “Detailed Method,” which requires employees to track allowable expenses based on defined use-criteria and the employer to provide a T2200 Short Form (T2200S).

Full information regarding the two options can be found here on the CRA website.

We encourage all employees to visit this site to learn more about their options and to determine which process will better meet their individual needs.

 

More on assessing options, individualized T2200S form

To assist with this decision the CRA website also includes a calculator specifically designed to assess eligible home office expenses.  This will help employees to make an informed choice about whether the additional effort required for the Detailed Method is worthwhile for them.

While we believe that the Temporary Flat Rate Method will be welcome news for most of our employees given its ease of use and deduction level, we do understand that there may still be situations where the Detailed Method is preferred. 

As such, UM will provide all staff * with an auto-generated T2200S form, to be distributed via email, before the end of February. *Some exceptions in Physical Plant and Security Services that have remained working on campus.

[Note: Individualized T2200S forms were sent out Feb. 26].

It is the responsibility of each employee to determine their own personal eligibility to claim home office expenses based on the criteria set forth by the CRA.

I encourage all employees to seek independent tax advice when preparing their 2020 tax returns. 

See also Claiming Remote Work Expenses FAQs.

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