Jump to content
Français

What is 'Employment income use for the calculation of work-space-in-the-home expenses'


Aleks D

Recommended Posts

Hello,

I'm a salaried employee and would like to use detailed method to claim home office expenses.

I've done calculation on CRA web site and I cannot understand what UFILE mean by 'Employment income use for the calculation of work-space-in-the-home expenses' under Employment Expenses > Expenses of Salaried Employee > Other section.

Is that Line 12 or Line 13 on T777s form?
Could you please clarify and let me know how to calculate the requested amount?

Link to comment
Share on other sites

Hello Aleks D. Here is an example from CRA's form used to do the calculations.

Example of how to calculate your employment-use amount (line 12) Sam is a salaried employee who worked from home using her dining room table in April 2020 due to COVID-19. The dining room represents 12% of the total square footage of her house and is used for work for 40 hours out of a total 168 hours in the week. Sam paid $200 for electricity, heat, water and internet and $1,000 for rent. She will enter $200 on line 6 and $1,000 on line 10. To determine her employment-use amount, Sam must first determine her employment-use percentage. This is how she will calculate the percentage: (40 hours / 168 hours) x 12% = 2.9% Her employment-use amount is ($200 + $1,000) x 2.9% = $34.80. Sam will enter $34.80 on line 12.

Line 12 is will be where you enter the expenses as determined from the example above. That is your Employment Income use of your home expenses.

Line 13 is your actual Gross employment income from Line 14 of your T4 slip.

See the form here.  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t777s/t777s-20e.pdf

 

Link to comment
Share on other sites

Archived

This topic is now archived and is closed to further replies.

×
×
  • Create New...