CUPE has prepared an info guide and Q&A on the new tax that applies to workers who due to the pandemic were forced to work from home.
“Any worker who worked from home more than 50 per cent of the time in 2020, for at least 4 consecutive weeks, due to the COVID-19 pandemic is eligible to claim the new tax credit. You can claim the deduction on line 22900, Other Employment Expenses, on your 2020 income tax return. The deduction applies to the 2020 taxation year only. It is designed to cover a portion of the costs associated with having a home office such as internet access fees, office supplies, cell phone minutes, electricity, and paid rent. ”