Can CRA audit me for claiming home office expenses as an employee?

Yes. CRA can and does examine home-office expense claims made by employees. To claim home-office expenses as an employee, you generally must have a T2200 (Declaration of Conditions of Employment) signed by your employer confirming that you were required to work from home and bear your own expenses. Without a T2200, the claim is almost certainly unsupportable.

Even with a T2200, the deductible expenses are limited. You can only deduct costs attributable to the portion of your home used exclusively and regularly for work — calculated based on area. Eligible expenses differ depending on whether you are paid a straight salary or receive commission income; commission employees have a broader list of eligible expenses.

During an audit, CRA will ask for your T2200, proof of the home's size, and receipts for the expenses claimed (rent or mortgage interest, utilities, maintenance). It will also verify whether the workspace is genuinely used exclusively for employment. If you have a dedicated room used only for work, the claim is straightforward; if the "home office" is a dining table used for multiple purposes, the claim is vulnerable. Be conservative and keep all receipts and documentation.