To obtain additional information on this tool, please visit the Home office expenses page.
The percentage of your home used is determined according to the area, according to the 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 spaceLimite applicable
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
Enter the amount in box A on your Relevé 1 (RL-1).
Deductions
You must deduct from your income:
Employment expenses
You must deduct from your income the other expenses eligible for this deduction, that is, office supplies and other 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 |
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Below are the most common home office expenses. To obtain additional information, please visit our website at revenuquebec.ca This link opens a new window. or consult the Employment Expenses guide (IN-118-V) This link opens a new window.:
Employees who earn commissions can also deduct the following expenses:
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You cannot deduct the following expenses:
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To claim the deduction on your 2024 income tax return, you must complete the Employment Expenses of Salaried Employees and Employees Who Earn Commissions (TP-59-V) form This link opens a new window..
The calculator can help you fill out parts 2 and 5 of the form.
9
+ 10
= 13
+ 14
= 16
50
+ 51
+ 52
+ 53
+ 54
= 55
− 56
= 57
+ 58
= 59
64
65
+ 66
− 67
= 68
− 74
= 75
The calculator was updated on February 4, 2025.