What is Home office Expense in Canada & how to clain


In Canada, employees who work from home can claim certain home office expenses as tax deductions, but there are specific criteria that must be met to qualify.

To claim home office expenses, you must meet one of the following conditions:

  1. Your home office is where you “principally perform your employment duties” (i.e., more than 50% of the time).
  2. You use your home office exclusively for the purpose of earning income, and it is used on a regular and continuous basis for meeting clients, customers or patients.

If you meet either of these conditions, you may be able to claim the following expenses as deductions:

  1. Rent
  2. Electricity, heat, and water
  3. Maintenance and repairs
  4. Home internet access fees
  5. Office supplies
  6. Phone expenses (only for the portion used for work purposes)

To calculate the amount of your home office expenses that you can claim, you will need to determine the proportion of your home that is used for work. This can be calculated by dividing the square footage of your home office by the total square footage of your home.

It’s important to keep accurate records of your home office expenses, as you may be required to provide documentation to support your claim in the event of an audit.


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