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Ministère des Finances

Ministère des Finances

Deduction for home
office expenses

To obtain additional information on this tool, please visit the Home office expenses page.

Description of your situation

Percentage of the home used

(number of hours per week)
(in square meters or square feet)
(in square meters or square feet)
%

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

Limit applicable to your office expenses

Limite 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 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).

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.

$
=
$

Home 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 This link opens a new window. or consult the Employment Expenses guide (IN-118-V) This link opens a new window.:

  • 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).

$
%
$
$
%
$
$
%
$
$
%
$
$
%
$
$
%
$
$
%
$
$
%
$
 
 
 
$
$

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.

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

The calculator was updated on February 4, 2025.