Calculators


Deduction for teleworking
expenses

Choose the most advantageous
calculation method for you

Temporary fixed rate method

Help button: For how many days were you engaged in teleworking in 2020? 

You can claim $2 for each day on which you worked in your home in 2020 because of the COVID-19-related crisis if you:

  • had to maintain an office in your home;
  • mainly performed your duties there (more than half the time);
  • worked from your home for a minimum of four consecutive weeks.

Days included

  • Days on which you worked full time at home
  • Days on which you worked part time at home

Days excluded

  • Non-workdays
  • Vacation days
  • Sick days
  • Other days of absence

(maximum of 200)
$ $

 

Detailed method
(according to actual expenses)

 

Help button: Are you a salaried employee or an employee who earns commissions? 

Select “On commission” if you are an employee wholly or partially remunerated by commissions or other similar amounts determined according to sales made or contracts negotiated.

 

Help button: Do you use one room in your home solely as office space? 

A room exclusively devoted to teleworking is used solely in the context of your work, for example, an office.

A common room is also used for other activities, for example, if you work on the kitchen table or in the family room.


(in square metres or square feet)

Help button: Area of your office space. 

Common room

In an open space that comprises several rooms in the home such as the living room and the dining room, the area of the workspace used in the calculation must correspond to the area actually used in the context of your job. For example, the workspace of someone working on the dining room table represents the area of the dining room table, including the chairs.

Exclusive room

For a workspace in a closed room, the area of the workspace must correspond to the area of the entire room.


(in square metres or square feet)
Help button: Percentage of your home used. 

The percentage of your home used is determined according to the area and usage time of your office space, and (if the space is located in a common room such as the kitchen or living room) according to its usage time.

Percentage of your office space
Area of your office space: x 100 =  Your office space
represents
 
of your home.
Area of your home:

Percentage of your home used
Percentage of your
office space
x Percentage of
usage time
 =  Percentage of your
home used
  x    = 
%

Help button: Limit applicable to your office expenses. 

You can claim a deduction that does not exceed the income that you earn from this employment during the year, less your other employment-related expenses and deductions. However, the office expenses that you cannot deduct because of this limit can be carried forward to the following year in respect of the same employment.

The deduction that you can claim for home office expenses must not exceed the result of the following calculation:

  • employment income that you earned for the year;
  • less your other employment-related expenses and deductions
    (including your registered pension plan [RPP] and your repayment of salary).

 

Help button: Teleworking expenses. 

The eligible expenses must have been incurred during a period in which you were engaged in teleworking, solely in the context of your work.

If the expense also concerns personal use, you can only deduct the portion used in the context of your job. For example, you can only claim the employment-related portion of the cost of an ink cartridge for a family printer that is also used in the context of your employment.

Eligible expenses Ineligible expenses

Below are the most common teleworking-related expenses. To obtain additional information, please visit our website at revenuquebec.ca or consult the Employment Expenses guide (IN-118-V):

  • office supplies (stationery, ballpoint pens, file folders, sticky notes, postal expenses, powdered ink, ink cartridges, and so on);
  • job-related use of a basic cell phone package;
  • employment-related long distance calls;
  • electricity, water, heating, or a portion of costs related to the public services included in your condominium fees;
  • residential Internet access expenses;
  • maintenance (minor repairs, cleaning products, light bulbs, paint, and so on);
  • the rent paid for a house or an apartment where you live.

Employees who earn commissions can also deduct the following expenses:

  • the rental of a cell phone, computer, laptop, tablet, fax, and so on (the portion of rental expenses that can reasonably attributed to commission earnings);
  • property taxes;
  • home insurance premiums.

You cannot deduct the following expenses:

  • the capital cost allowance;
  • mortgage interest;
  • payment of capital on a mortgage loan;
  • capital expenditures (the replacement of windows, floors, the furnace, and so on);
  • office equipment (printers, fax machines, briefcases, laptop cases or bags, calculators, and so on);
  • the monthly basic rate for a landline telephone;
  • a cell phone licence fee or service fee;
  • the purchase of a cell phone, computer, laptop, tablet computer, fax machine, and so on;
  • computer accessories (monitors, mice, keyboards, headsets, microphones, loudspeakers, webcams, routers, and so on);
  • other electronic devices (televisions, smart speakers, virtual personal assistants, and so on);
  • furnishings (desks, chairs, and so on).

Important: To be eligible, an expense must solely concern periods during which you worked at home and must not be reimbursed by your employer. If the expense does not relate solely to your work and includes personal use, only the work-related portion is eligible.

 

Help button: Office supplies. 

You can deduct the cost of purchasing or replacing supplies that you use directly in performing your duties and that are not reusable. If your employer has paid for the supplies on your behalf, you can deduct an amount in respect of the supplies only if you have declared the amount on your Relevé 1 (RL-1).

Office equipment and supplies
You can deduct You cannot deduct

You can deduct the following expenses:

  • staples and paper clips;
  • ballpoint pens;
  • envelopes and postage;
  • file folders;
  • sticky notes;
  • powdered ink;
  • ink cartridges;
  • other stationery.

If you are an employee who earns commissions, you can deduct:

  • computer rental expenses;
  • fax machine rental expenses.

You cannot deduct the following expenses:

  • the cost of books, briefcases, and calculators;
  • the cost of subscriptions to periodicals;
  • the cost of purchasing a computer;
  • the cost of purchasing a fax machine;
  • the capital cost allowance or the interest on a loan contracted to purchase goods such as computers or faxes.
$ % $
Help button: Other expenses. 
Telecommunications expenses
You can deduct You cannot deduct

You can deduct the following telecommunications expenses if they are directly related to the performance of your duties:

  • long distance telephone charges;
  • the cost of cell phone calls (including the cost of a package or advance payments for airtime charges, if such charges are calculated as a proportion of the use of the telephone in doing your job);
  • the cost of telegrams.

On the other hand, you cannot deduct the following expenses:

  • the monthly cost of basic telephone service;
  • Internet connection costs;
  • pager rental expenses;
  • the cost of purchasing a cell phone;
  • the cost of a user licence and cell phone connection costs, and cell phone contract cancellation fees.
$ % $

 

  $ % $

Help button: Maintenance and minor repair expenses. 

You can claim expenses such as minor repairs, cleaning products, light bulbs, or paint.

However, you cannot claim the same expenses simultaneously on both of the following lines.

For example, if you had repainted only your office space, claim the expenses “relating to the office space only.”

If you had repainted your entire home and you can determine the cost relating solely to your office space, claim the expenses “relating to the office space only.”

If you had repainted your entire home and you cannot determine the cost relating solely to your office space, claim the expenses as expenses “relating to the entire home, including the office space.”

$ % $

$ % $

$ % $

 

$

Overview of methods

Temporary fixed rate method Detailed method
(according to actual expenses)

― $

― $

To claim the deduction on your 2020 income tax return, you must complete the simplified Expenses Related to Working Remotely Because of the COVID-19 Pandemic (TP-59.S-V) form or the usual form Employment Expenses of Salaried Employees and Employees Who Earn Commissions (TP-59-V).

It is advisable to complete the simplified form (TP-59.S-V).

However, 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 of the form.

Expenses Related to Working Remotely Because of the COVID-19 Pandemic

Part 2 —Temporary fixed rate method

  1

x  

= 2

Employment Expenses of Salaried Employees and Employees Who Earn Commissions

You cannot use the usual form if you choose the temporary fixed rate method.

Expenses Related to Working Remotely Because of the COVID-19 Pandemic

Part 3 — Detailed method

Teleworking-related expenses

  3

+ 4

= 5

+ 6

= 7

Home office expenses

  8

+ 9

+ 10

+ 11

+ 12

= 13

= 14

  15

16

= 17

= 18

Employment Expenses of Salaried Employees and Employees Who Earn Commissions

Part 2 — Employment expenses

  9

+ 10

= 13

+ 14

= 16

Part 5 — Home office expenses

  50

+ 51

+ 52

+ 53

+ 54

= 55

56

= 57

+ 58

= 59

  64

  65

+ 66

67

= 68

74

= 75

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Updated on January 18, 2021