Employment Expenses

[Independent Tax Filer]

I received my T2200 form from my employer and work from home 60 percent of the time.  It indicates supplies are covered by the employer.  I get provided with paper, pens, pencils etc.

Maintenance and repairs.  However, I don't get covered for the following and wondering if these are claimable under Maintenance and Repairs for the home:

1.  Batteries for fire alarm

2.  Cleaning products for home: cleaning gloves, paper towels

3.  Lawn care products

4.  Products to clean my wall unit air conditioner: requires special cleaner, protective sheets, etc.

5.  Tools to maintain home:  ladder, screwdriver set

6.  Ergonomic supports for my chair (hard to get this covered through employer)

[Jo2810 · Accepted solution]

You are only allowed to deduct maintenance costs if they are directly related to the part of the house that is used as workspace at home.

According to the Canada Revenue Agency (CRA), 

"To calculate the percentage of work-space-in-the-home expenses you can deduct, use a reasonable basis, such as the area of the work space divided by the total finished area (including hallways, bathrooms and kitchens). 

For maintenance costs, it may not be appropriate to use a percentage of these costs. For example, if the expenses you paid (such as cleaning materials or paint) were to maintain a part of the house that was not used as a workspace, then you cannot deduct any part of them. Alternatively, if the expenses you paid were to maintain the work space only, then you may be able to deduct all or most of them.

If your office space is in a rented house or apartment where you live, deduct the percentage of the rent as well as any maintenance costs you paid that relate to the work space."

Thank you for choosing TurboTax.

[Independent Tax Filer]

What confuses me about maintenance is that there is one section under Employment Expenses for Maintenance amounts.  Then a separate section for expenses used specifically for the work space only.  If all maintenance needed to be for the workspace exclusively then why the extra section?

1.  So because A/C also impacts the work space then its partially claimable.

2.  For labour or materials for any other maintenance that isn't related to the space whatsoever its not claimable.

Did I understand correctly?

[TurboTaxSusan · Accepted solution]

The section for expenses used specifically for the work space only is for things that you paid for that you ONLY used for employment, and that your employer required you pay for (and didn't reimburse you). These are usually things like equipment or supplies (printer ink), but might include maintenance costs in some cases.

Something like AC costs or batteries for the smoke alarm aren't claimable because you would have those costs even if you didn't work from home. Also your terms of employment don't usually specify that you need these things.