The Short Answer ---- Yes, you may still qualify to claim home office expenses even if you don’t meet with clients in person at your home—as long as you meet the other eligibility condition set out by the CRA.
The Details
Form T2200 (Declaration of Conditions of Employment) asks:
“Has the employee used the work space in their home regularly and continually for in-person meetings with clients or other people while doing their work?”
When the CRA uses the term “in-person”, they mean physically present at your home—not video conferencing (Zoom, Teams, etc.). If you haven’t had people physically attend meetings at your home, the correct answer to this question is “No.”
But that doesn’t mean you're out of luck.
The CRA offers two ways to qualify for deducting home office expenses:
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In-Person Meeting Rule
You regularly and continually met in person (physically) with clients or other people in your home as part of your employment duties. -
50% Use Rule
You mainly (more than 50% of the time) performed your employment duties from your home workspace for a period of at least four consecutive weeks in the year.
If you meet either of these conditions, you're eligible to claim home office expenses.
What Can You Claim?
If you're eligible, the allowable expenses depend on whether you're a salaried employee or commission-based:
For Salaried Employees
You can claim a reasonable portion of:
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Rent
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Utilities (heat, electricity, water)
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Home internet
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Maintenance and minor repairs
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Office supplies (e.g., paper, ink)
You cannot claim:
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Mortgage interest
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Property taxes
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Home insurance
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Capital expenses or depreciation (CCA)
For Commission-Based Employees
You can claim everything above, plus:
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Home insurance (prorated)
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Property taxes (prorated)
Still not allowed:
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Mortgage interest
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Capital expenses or depreciation (CCA)
📌 All claims must be reasonable, based on workspace size and time used, and not reimbursed by your employer. You’ll also need a signed T2200 from your employer.
When You Cannot Claim
If you:
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Didn’t meet with clients in person, and
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Didn’t use your home office for more than 50% of your work time
❌ You do not qualify to claim home office expenses.
Still Not Sure?
CRA’s rules can be nuanced. If you're not sure whether you qualify or how to allocate your expenses, reach out to your Savvy-CFO team. We’re happy to help you determine eligibility and ensure your tax position is accurate.