Home office expenses

If your employer requires you to work primarily at home (more than 50% of the time), for example, through teleworking, you may be entitled to a deduction for home office expenses.

Use the calculator to estimate the expenses you could claim.

Claiming home office expenses

Teleworking is no longer a government requirement. However, employees whose employers require them to work primarily from home may claim a deduction for home office expenses.

For taxation years 2023 and beyond, you must calculate your actual home office expenses in order to claim a deduction. The temporary fixed‑rate method of $2 per day no longer applies as of 2023.

To benefit from the deduction, the form General Employment Conditions (TP‑64.3‑V) must be completed by your employer and submitted to you.

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

Eligible expenses

• Home‑based work 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 home office expenses.
  • For those who use a room exclusively for home‑based work, it is not necessary to specify the number of hours worked per week.

Specific cases

Other employment expenses

If you are claiming expenses that are not related to your office space, such as motor vehicle expenses, you must complete Form TP‑59‑V. The calculator can help you fill in parts 2 and 5 of Form TP‑59‑V.

Moving during the year

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

For example, if, on July 1, 2023, 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 home office expenses in your rented dwelling unit, especially rent, for the months in which you worked at home before July.

Eligible expenses (e.g.: rent)

x

% of office space in relation to the dwelling unit

x

number of months in rented accommodation and engaged in home‑based work

For the months in which you lived in the home you own, 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, among other things, mortgage payments and interest (whereas rent is eligible for tenants).

Eligible expenses

x

% of the new office space in relation to the home you own

x

number of months in the home you own and engaged in home‑based work

If you moved in 2023, we suggest that you use the calculator for both situations (tenant and homeowner) and enter the total of the results on the form (TP‑59‑V).

Updated February 8, 2024