Calculators

Choose the method of calculating teleworking expenses that is the most advantageous for you

In the context of the COVID‑19‑related health crisis, the Québec government has asked employers to emphasize teleworking for as many employees as possible to reduce the risk of spreading the virus.

Consequently, Quebecers who have worked from home during the 2020 taxation year can claim a deduction for the expenses incurred during periods of teleworking when they file their income tax return.

To simplify matters, the government is proposing two ways of calculating their teleworking expenses:

  • the temporary fixed rate method;
  • the detailed method (according to actual expenses).

Use the calculator to discover the method that is the most advantageous for you and the amount that you can claim for teleworking expenses.

Please note that the calculator is not intended for taxpayers who wish to deduct vehicle or other expenses.

Temporary fixed rate method

This method allows Quebecers who engaged in teleworking because of the COVID‑19‑related health crisis to claim $2 for each day of teleworking, up to a maximum of $400.

  • This calculation method is intended solely for Quebecers who spent more than half their working hours at home for a period of at least one month (four consecutive weeks).
  • Vacation and sick days, statutory holidays, and any other days of absence must not be counted.

Detailed method (according to actual expenses)

This method allows Quebecers engaging in teleworking to claim a reasonable proportion of actual expenses paid to use a workspace in their home.

It is intended for all employees who engaged in teleworking and personally paid their workspace‑related expenses.

Eligible expenses

  • Teleworking‑related expenses: office supplies and other expenses.
  • Home office expenses: electricity, heating, water, residential Internet access, maintenance and minor repair expenses, rent, and other expenses.
    • To calculate home office expenses, you must measure the area of the workspace and the area of the home.
    • For those who use a common room such as a dining room or living room, the number of hours worked per week is necessary to calculate the teleworking expenses.
    • For those who use a room exclusively for teleworking, it is not necessary to specify the number of hours worked per week.

Your employer must complete the General Employment Conditions (TP‑64.3‑V) form and give it to you.

Specific cases

If you are claiming expenses that are not related to your office space, such as motor vehicle expenses, you must complete the usual form (TP‑59‑V). The calculator can help you fill out part 5 only of the TP‑59 form.

If you moved during the year, you must consider separately the expenses paid for each of your homes.

For example, if, on July 1, 2020, you moved from a rented dwelling unit to a home that you purchased, here is how to calculate your eligible expenses:

  • You can deduct the teleworking expenses in your rented dwelling unit, especially rent, for the months in which you engaged in teleworking before July.

    Eligible expenses
    (e.g.: rent)

    x

    % of office space in relation to the dwelling unit

    x

    the number of months as a tenant engaged in teleworking

  • For the months in which you lived in your home, you must redo the calculation according to the new area of your workspace in relation to the area of your home. Moreover, the eligible expenses change since you cannot include mortgage payments and interest (unlike rent, which is eligible for tenants).

    Eligible expenses

    x

    % of the new office space in relation to the home

    x

    the number of months in the home engaged in teleworking

  • If you moved in 2020, we suggest that you use the calculator for both the situations (tenant and homeowner) and enter the total of the results on the simplified form (TP‑59.S‑V).
Caution

The calculator estimates deductions for certain teleworking expenses using the two available methods. Calculations are based on certain assumptions intended to reflect the most common situations and expenses. The calculator is meant to provide only an estimate. The exact amounts will be determined when you complete your income tax return, based on the specific characteristics of each expense claimed and your particular work situation.

Updated January 18, 2021