The questioner posited that employers are responsible for determining if the conditions of employment entitle the employee to deduct work-from-home expenses under s. 8(13), and asked how employers are to determine if an employee is required to principally perform the individual’s duties away from the employer’s office.
After noting that signing the T2200 Form does not provide an employee with any assurance that the expenses incurred are deductible since the Act contains additional requirements for deductibility, CRA noted that, although Q.10 on the T2200 Form asks that an employer approximate the percentage of the employee’s duties of employment that were performed at a workspace in the home, the employer is not asked to certify whether this workplace was the place where the employee principally performed the individual’s duties of employment. CRA further indicated that an employer should use the method which best aligns with its practices and procedures to collect the information needed to respond to Q. 10.