CRA notes that an employer does not certify on Form T2200 that employees’ home offices are the principal place of performing their duties

Regarding the claiming by employees of home office expenses in the context of post-COVID hybrid work arrangements, CRA noted that, although Q.10 on the T2200 Form asks that an employer approximate the percentage of the employee’s duties of employment that were performed at a workspace in the home, the employer is not asked to certify whether this workplace was the place where the employee principally performed the individual’s duties of employment (being the test in s. 8(13) that this question is directed at.)

Neal Armstrong. Summary of 25 November 2021 CTF Roundtable, Q.9 under s. 8(13).