On December 15, 2020, the CRA released guidance for 2020 tax year claims for individual home office expenses (see CRA news release).  Virtually every Canadian taxpayer who worked from home for more than 50% of the time over a period of at least four consecutive weeks in 2020 due to COVID-19 will be able to claim a deduction for home office expenses in their 2020 personal tax return. Read the full document here: