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Ja​n /Apr 2021

Tax Season

Income tax changes you need to know for 2020

Other employment expenses (line 22900 of the return) 

If you worked from home in 2020 due to COVID-19, you may be able to claim certain employment expenses.

New temporary flat rate method

You are eligible if you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020 due to the COVID-19 pandemic. You can claim $2 for each day you worked from home during that period plus any additional days you worked at home in 2020 due to the COVID-19 pandemic. The maximum you can claim using the new temporary flat rate method is $400 (200 working days) per individual.


Temporary flat rate method

Each individual working from home who meets the eligibility criteria can use the temporary flat rate method to calculate their deduction for home office expenses. This means multiple people working from the same home can each make a claim.

This method can only be used for the 2020 tax year.

Simplified process

Temporary flat rate method

You do not have to:

• calculate the size of your work space

• keep supporting documents

Simplified for your employer

Your employer does not have to:

• complete and sign Form T2200S or Form T2200

What counts as a work day

Temporary flat rate method

Days that can be counted

• days you worked full-time hours from home

• days you worked part-time hours from home

Days that cannot be counted

• days off

• vacation days

• sick leave days

• other leave or absence

Canada training credit (line 45350 of the return) 

If you meet certain conditions, you will be able to claim a Canada Training Credit, a new refundable tax credit that is available for 2020 and later tax years.

Line 45350 – Canada training credit (CTC)

You can claim the CTC for eligible tuition and other fees paid to an eligible educational institution in Canada for courses you took in 2020, or fees paid to certain bodies, in respect of an occupational, trade or professional examination taken in 2020, if all of the following apply:

• You were resident in Canada for all of 2020

• You were at least 26 years old and less than 66 years old at the end of the year

• You have a Canada training credit limit (CTCL) for 2020 on your latest notice of assessment or reassessment for 2019

You can claim up to whichever of the following is less:

• half of the fees claimed on line 32000 of your federal Schedule 11

• your CTCL for 2020

Complete Schedule 11 to calculate your credit. The CTC that you claim will reduce your CTCL for future years. For more information on the CTCL, see Guide P105, Students and Income Tax.

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