There are new rules this tax season, courtesy of COVID-19. Here's what you need to know

Heads up, Canadians: Due to the COVID-19 pandemic, this is going to be a tax season like no other.

If you collected COVID-19-related benefit paymentslast year, you might end up owing more money than in previous years. However, if you spent part of 2020 working from home, you could wind up with a bigger tax refund than usual.

Here's what you need to know about filing your taxes this season, including important deadlines.

Has the deadline been extended?

Despite this being a more complex tax season, the Canada Revenue Agency (CRA) has not extended the tax filing deadline. The due date is still April 30 for most Canadians, and June 15 for self-employed people.

To avoid interest charges, Canadians need to pay any taxes owed by April 30. However, not everyone has to comply with that rule this year.

Those who had a total taxable income of $75,000 or lessand received one or more of the COVID-19 benefitslisted belowdon't have to pay their taxes until April 30, 2022.

Eligible benefits:

• Canada emergency response benefit (CERB).

• Canada emergency student benefit (CESB).

• Canada recovery benefit (CRB).

• Canada recovery caregivingbenefit (CRCB).

• Canada recovery sickness benefit (CRSB).

• Employment Insurance benefits.

• Similar provincial emergency benefits.

Qualifying Canadians "will have that full year after the filing deadline of April 30th [2021]" to pay any tax debt without facing interest charges,said Francesco Sorbara, Parliamentary Secretary to the Minister of National Revenue.

Those who qualify for the payment deferral still need to file on time if they owe taxes or they'll face a late-filing penalty.

Will I owe taxes on my government benefits?

The benefits listed aboveare considered taxable income, so the federal governmentintroduced the tax-payment deferral to help out the many Canadians who will have to pay taxes on their benefit payments.

"[Many] lost jobs and collected benefits, and they may have some amounts owing," said Sorbara. "We're giving some flexibility there."

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From job losses to recovery benefits, this tax season is expected to be complicated and the Canada Revenue Agency is hiring 2,000 people to help field questions.

The government didn't withhold any taxes on CERB and CESB benefit payments Canadians received in 2020.

Itdid withhold a 10 per cent tax for people who received CRB, CRCB and CRSB benefits, buttax expert Jamie Golombek said many of those individuals will still owe the government money, as most Canadians' income is taxed at a much higher rate than 10 per cent.

"For many people, [10 per cent is]not going to be enough, particularly for those who hadother sources of income throughout the year," said Golombek, managing director of tax and estate planning atCIBC.

"You may actually find out for the first time ever in your life that you actually owe some taxes."

Working from home? Claim your cash

Due to the pandemic, many Canadian employeesworked from home for part of 2020, which means they may be eligible for a home office expenses tax deduction.

To qualify, youmust have worked from home more than 50 per cent of the time for at least four consecutive weeks last year.

There are two options for Canadians claiming home office expenses. The first is the detailed method, which involves calculating what percentage of your household costs such as electricity, rent and internet can be applied to your home office space. Also, you're required to save all relevant receipts.

If that sounds like too much work, don't fret. To simplify the process for peoplewho worked from home for the first time in 2020, the CRA has introduced a new, temporary flat rate method. It allows employees to claim a tax deduction of $2 for each day they worked from home, up to a maximum of $400.

"We've kept it simple. They can file it without filing any documentation, any forms," said Sorbara.

Software developer Pat Suwalskiof Nepean, Ont., has been mainly working from home since April2020. Hefiled his taxes on Wednesday usingthe flat rate method and said it took him just minutes to calculate his deduction.

"I'm a pretty honest guy, so I took a calendar and I started counting [work] days," he said.

Suwalski counted 188 work-from-home days last year. Multiply that by $2 a day and he can reduce his taxable income by $376.

"I'll take it," he said. "It's great that they made [the process] simpler."

Which method should you choose if youworked from home this year? Golombeksaid the flat rate method may be the best optionif you're a homeowner, because it's easier and chances are you'llcome out ahead.

That's because employees can't claimmortgage payments typically a homeowner's biggest monthly bill as ahome office expense.

"Our experience is that homeowners, typically speaking, don't have enough expenses to beat the $2-a-day method," Golombek said.

While homeowners can't claim their mortgage payments, renters can claim a portion of their rent based on the size of their home office space compared to their entire home. As a result, Golombek says they may reap bigger rewards by choosing the detailed method.

"Depending on [what]percentage of their home they're using, [renters] typically would probably come out ahead on the detailed method."

Digital tax credit

Golombek also pointsout one of the new wrinkles thistax season, which is that the government is offering a tax creditto people who subscribed to digital news services in 2020.

Canadianscan claim up to $500 for subscriptionstoqualifying Canadian media,such as newspapers, magazines,websites and podcasts,that don'thavea broadcast licence and offerprimarily original news content.

"I call it a bit of a fun new credit," Golombek said.

If you still havequestions about your taxes, you can call the CRA tax information line at1-800-959-8281. The agency said it has beefed up resources at its call centre, as it anticipateshigher than normal call volumesthis tax season.