I paid an office chair for my home office due to Covid. Can I deduct it ?

[YewisA]

Hello,

According to the new changes made to home office expenses you can claim for working from home due to covid, you will not be able to claim your office chair as an expense if you are a salaried employee or a commissioned employee. You can refer to this link below to see a list of expenses you can claim for your home office due to covid.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re... 

[ayseleren18]

Thank you for your question,

Unfortunately, a chair is not an eligible expense that you can deduct as an employment expense for working from home due to COVID.

To claim expenses you paid for working from your home, you must meet all conditions that are mentioned on the CRA website Eligibility criteria.

Some expenses eligible to deduct are electricity, heat, water, utilities, home internet access fees (new for 2020), maintenance and minor repairs, and rent. (Commissioned employees can also claim some other expenses). 

You can find information related to expenses you can claim here: Expenses you can claim.

[Psjeet11]

Thank you for choosing TurboTax. No, you cannot deduct as the Office Chair comes under "Capital Asset" which is being depreciated and claimed as Capital Cost Allowance (CCA).

Inversely, you can only deduct the workspace expenses such as electricity, heating, maintenance, property taxes, and home insurance. 

To be eligible for the deductions related to Home Office Expenses, you need to fulfill ONE of the conditions:

1. The workspace is where you perform more than 50% of your employment activities.

2. You use this space on a continuous basis and for earning the employment income. 

If during COVID-19, there are different criteria for employment expenses claims-   https://turbotax.community.intuit.ca/community/tax-topics/help/am-i-eligible-to-claim-employment-exp...

For more information, please read the article by CRA: Work-space-in-the-home expenses

Thanks