Deduction for home office
expenses

Estimate the expenses
you could claim

Description of your situation

Are you a tenant or a property owner?

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.

Percentage of the home used

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

A room exclusively devoted to working at home 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.

Area of your home
(in square metres or square feet)

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)

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		=	Percentage of your home used

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).

If your home office expenses exceed your employment income, you may not be able to claim all the expenses this year.

Employment income

Enter the amount in box A on your Relevé 1 (RL-1).

Deductions

You must deduct from your income:

your contributions to a registered pension plan (RPP)
(line 205 of your income tax return);
your repayment of salary.

− $

Employment expenses

You must deduct from your income the other expenses eligible for this deduction, that is, office supplies and other expenses.

− $

Limit applicable to your office expenses = $

Home office expenses

The eligible expenses must have been incurred during a period in which you were engaged in home-based work, 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 home office 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).

Eligible expenses	Ineligible expenses
Below are the most common home office 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.

Amount Proportion Deduction

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 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.

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.

$ % $

Other expenses

Telecommunications expenses
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.

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.

$ % $

Home office expenses (for home-based work periods only)

Amount Proportion Deduction

Electricity, heating, water, and residential Internet access $ % $

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.”

—Solely related to the office space $ % $

—Related to the entire home, including the office space $ % $

Rent $ % $

Amount of the deduction $

Home office expenses that you can defer to future years

Deferring office expenses

Since the deduction of home office expenses is limited, it cannot be used to create or increase a loss resulting from your employment. However, the office expenses that you cannot deduct because of this limit can be carried forward to the following year for the same employment.

For the following year, you will therefore be able to deduct from income from the same employment the expenses carried over from the previous year plus those of the current year. If the total of these expenses exceeds the established limit, expenses you cannot deduct may be deducted the following year, as long as they are for the same employment.

To claim the deduction on your 2023 income tax return, you must complete the Employment Expenses of Salaried Employees and Employees Who Earn Commissions (TP-59-V) form.

The calculator can help you fill out parts 2 and 5 of the form.

Employment Expenses of Salaried Employees and Employees Who Earn Commissions

Part 2 — Employment expenses

Cost of supplies: Telecommunications expenses 9

Cost of supplies: Expenses relating to other supplies + 10

Add lines 1 through 12 = 13

Expenses related to an office in your home. Complete Part 5. + 14

Add lines 13 and 14.
Carry the result to line 207 of your income tax return.
Employment expenses = 16

Part 5 — Home office expenses

Utilities (heating, electricity and water) 50

Cost of maintenance and minor repairs + 51

Insurance premiums (only employees who earn commissions) + 52

Property taxes and other taxes (only employees who earn commissions) + 53

Other expenses. Specify: Rent + 54

Add lines 50 through 54. = 55

Portion of the amount on line 55 relating to the use of the office in your home for purposes other than employment − 56

Subtract line 56 from line 55 = 57

Amount carried forward from the previous year + 58

Add lines 57 and 58. = 59

Employment income (including commissions and similar amounts, where applicable) 64

Amount from line 13 65

Other deductions related to your employment
(registered pension plan (RPP) and reimbursement of salary or wages) + 66

Add lines 65 and 66. − 67

Subtract line 67 from line 64. If the result is negative, enter 0. = 68

Enter the amount from line 59 or line 68, whichever is less.
Carry this amount to line 14. Home office expenses − 74

Subtract line 74 from line 59.Home office expenses carried forward to subsequent years = 75

Weekly working hours:	heures	x 100	=	Your usage time is
One week comprises:	168 heures

Deduction for home officeexpenses