That's a quick and dirty claim the feds want you to take if you WFH. Most employees will qualify to do the detailed calc which is a much better deal for employees.
If you ask your employer for a signed T2200S/T2200 form you can deduct all your employment expenses, meaning everything you paid for to perform your job. This includes the representative portion of your costs based on the % of your home used for your WFH office:
- electricity/heat/water
- maintenance and minor repair costs
- condo fees
- rent paid for a house or apartment where you live
100% deduction of the following costs as long as they are reasonable:
- Cell and/or landline telephone service fees
- home internet access fees
- paper, toner/ink, pens, and other office supplies
In my case my office is 10% of my house and the representative portion of those expenses is about $400, my cell bill is $720/year, Internet $600/year. My employer paid for office supplies. So instead of the $2/day simple deduction, I claim approx $1720/year.
You need to keep records and you need a T2200 from your employer stating you had to WFH.