Last night I got a call from my friend, a salaried employee work from home due to the COIVD, asking me what he can claim if he use the detailed method. I replied, I will make a list and send it to him. It may also helpful for you, reader, who have the similar situation.
Common Work-space-in-the-home expenses
· Electricity
· Heat
· Water
· Home internet access fees
Reasonable Maintenance Expenses
· Purchase of light bulbs
· Repainting the work space
· Repairing walls or celling after the installation of phones, fax or other office equipment used in the work space
Office Supplies that a Salaried Employee can be claimed
· Envelop, folders, highlighters, pen, pencils
· Notebooks, paper clips, binder
· Ink cartridge, Toner, Printer paper, graph paper, tracing paper
· Stationary items, sticky notes
Cell Phone & Land-line Phone Expenses
You may claim basic service plan (minutes/data) if the following criteria met:
· Reasonable price plan
· Reasonably apportioned possible in between employment and personal use
· Able to show that cellular minutes or data used while performing employment duties.
However, long distance telephone calls made for work is allowed.

What about my coffee?
Most corporate office has a bar where the coffee is free for employees. If you buy a coffee from Tim/Starbuck every morning prior to your work, should it be claimed?
Though it’s an additional cost for you, but the temporary flat rate is $2 each day which exactly the price of your medium coffee. Therefore, it is unlikely CRA allow this cost.
In conclusion, if your home expenses is less than $400, no point to go with comparatively complex detailed method. However, if the detailed method beat the amount, you may need to read more information about the whole process.
Good luck with your tax return!
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