Worked from home in 2025? Many Canadians may be missing a tax deduction — but the savings aren’t what they used to be

But as filing deadlines approach, you may wonder how many, if any of the pandemic era work from home tax reliefs are still in place, and what benefit they will make on your return.

The answer depends on your situation — and the rules aren’t quite as simple as they were a few years ago.

Working from home? Here’s what’s changed

During the height of the pandemic, the Canada Revenue Agency introduced a temporary flat-rate method that made it easier for eligible employees to claim home office expenses. For the 2020 through 2022 tax years, many workers could claim a set amount per day worked from home, without detailed calculations or extensive paperwork.

That temporary approach has since ended.

Now, employees who want to claim work-from-home expenses generally have to use a more detailed method. In broad terms, that can involve:

• Meeting certain work-from-home thresholds
• Getting documentation from an employer (you’ll need a signed T2200 form)
• Keeping receipts and records for eligible expenses
• Calculating the portion of costs that reasonably relate to workspace use

The specifics can vary depending on individual circumstances, which is why it’s important to review the current guidance carefully or seek qualified advice if you’re unsure.

Awareness doesn’t always match reality

A recent 2025 survey from Employment Hero suggests there may still be confusion around remote work and taxes.

The survey found that 26% of Canadians worked from home at least half the time for four consecutive weeks or more — a commonly referenced benchmark in current CRA guidance. Yet nearly a third of those workers said they didn’t realize they might qualify to claim home office expenses.

At the same time, many eligible workers aren’t planning to claim. Some say they’re unsure. Others report receiving little guidance from their employers, including whether they would be issued the documentation typically associated with employment expense claims.

The takeaway? Even as remote work becomes routine, the tax side of it remains less clear for many people.

Is it worth the effort?

For some workers, the bigger question isn’t “Can I claim?” — it’s “Should I?”

Under the current rules, claims generally require documentation and calculations. Eligible expenses can include items such as utilities, internet costs, rent and office supplies. However, only a portion of those costs may be deductible, based on how much of your home is used as a workspace and how often it’s used for work.

For someone working from a small apartment or condo, the resulting deduction may be relatively modest. For others with a dedicated home office, the numbers could look different.