On December 14, 2021, Finance Minister, Chrystia Freeland,
delivered the government's 2021 Economic and Fiscal Update. Among the
many updates provided, the federal government announced that it
will extend the simplified rules for deducting home office expenses
for the 2021 and 2022 tax years (which were previously only
applicable to the 2020 tax year). In addition to extending the
temporary flat rate method that taxpayers may use, the government
increased the temporary flat rate to C$500 (from C$400) annually.
For details on how the temporary flat rate method applied to the
2020 tax year, see Blakes | Home Sweet Home: Deducting Home Office
Expenses Just Got Easier.
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