CRA released new work from home expense numbers for the 2021 and 2022 tax years. Deductions include:
- Flat rate method is continued for 2021 and 2022. Cap is $500;
- Eligibility criteria generally remains the same for both flat-rate and simplified methods;
More details here:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses/work-space-home-expenses/frequently-asked-questions.html