Home office expenses
The new temporary flat rate method simplifies your claim for home office expenses. You are eligible to use this new method if you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020 due to the COVID-19 pandemic. You can claim $2 for each day you worked from home during that period plus any additional days you worked at home in 2020 due to the COVID-19 pandemic. The maximum you can claim using the new temporary flat rate method is $400 (200 working days) per individual.
Eligible medical expenses (that have not already been reimbursed by a healthcare plan) can be claimed as a credit to a maximum of:
The lesser of 3% of your net income,
Or $2,397 (for the 2020 tax year).
Refer to the CRA website for a listing of which medical expenses can be claimed.
If you moved at least 40km for work (to be employed or run a business at a new location) or to attend a post-secondary program (as a full-time student), you may qualify to deduct eligible moving expenses.
Common moving expenses that can be claimed are:
Transportation and storage costs,
Travel expenses (vehicle expenses, meals, and accommodation),
Limited temporary living expenses,
Cost of cancelling the lease for your old home,
Incidental costs such as changing your address on legal documents, replacing drivers licence and non-commercial vehicle permits (not including insurance), utility hook-ups and disconnections.
Refer to the CRA website for full details.