Home office deduction: what commissioned reps actually qualify for
T2200 or flat rate? Here's the definitive guide for commissioned employees.
Home office deductions are one of the most commonly missed claims for commissioned employees.
Do You Need a T2200?
If you receive a T4, you need a T2200 signed by your employer confirming you work from home. Self-employed Canadians claim directly on T2125 — no T2200 needed.
Two Methods
Flat rate: $2/day worked from home, max $400/year. Simple but limited.
Detailed (T777): Claim actual percentage of home used for work. One room of four = 25% of rent, utilities, internet, insurance.
What Commissioned Employees Can Also Claim
Unlike regular employees, commissioned reps with a T2200 can also claim advertising, professional dues, supplies, and motor vehicle expenses.
Vehicle Deductions
Track every km. Claim the percentage equal to business use. Keep a mileage logbook — CRA will ask for it.
Eldon calculates your home office percentage automatically and flags which expenses to collect throughout the year.

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