Work from Home expenses

The maximum deduction was increased from $400 to $500 for individuals using the temporary fixed‑rate method to calculate the deduction.

Yes, but only if you worked from home because of the pandemic and you worked from home more than 50% of the time for at least four straight weeks in 2021.

You can claim the deduction when you do your taxes for 2021.

To claim the deduction, you must file form TP-59.S-V, Expenses Related to Working Remotely Because of the COVID-19 Pandemic, with your tax return. Depending on your situation, you can use either the temporary fixed-rate method or the detailed method to calculate the deduction.

To claim a deduction for other employment expenses (for example, vehicle expenses) in addition to work from home expenses incurred because of the pandemic, complete form TP-59-V, Employment Expenses of Salaried Employees and Employees Who Earn Commissions, instead of form TP-59.S-V.

If you are only deducting expenses incurred because of the pandemic:

• The temporary fixed-rate method lets you deduct $2 from your income for each day you worked from home up to a maximum of $500 for 2021. If you use this method, your employer does not have to complete form TP-64.3-V, General Employment Conditions, for you, and you do not have to keep supporting documents.
• With the detailed method, you can deduct all your eligible expenses. If you use it, your employer must complete form TP-64.3-V, General Employment Conditions, for you, and you must keep supporting documents.

To help you choose which method is best for you, you can use the Deduction for teleworking expenses calculator on the Ministère des Finances du Québec website.

Whichever method you choose, you must file form TP-59.S-V, Expenses Related to Working Remotely Because of the COVID-19 Pandemic, with your tax return.

To claim a deduction for other employment expenses (for example, vehicle expenses) in addition to work from home expenses incurred because of the pandemic, complete form TP-59-V, Employment Expenses of Salaried Employees and Employees Who Earn Commissions, instead of form TP-59.S-V.

If you use the detailed method, your employer must complete form TP-64.3-V, General Employment Conditions, for you. You must complete form TP-59.S-V, Expenses Related to Working Remotely Because of the COVID-19 Pandemic. Both forms must be filed with your tax return.

To claim a deduction for other employment expenses (for example, vehicle expenses) in addition to work from home expenses incurred because of the pandemic, complete form TP-59-V, Employment Expenses of Salaried Employees and Employees Who Earn Commissions, instead of form TP-59.S-V.

If you use the temporary fixed-rate method, you must complete form TP-59.S-V, Expenses Related to Working Remotely Because of the COVID-19 Pandemic, and file it with your return. When you use this method, your employer doesn’t have to complete form TP-64.3-V, General Employment Conditions.

The most common eligible and ineligible expenses are listed below.

Eligible expenses
You can deduct the following:

• the part of an internet plan that is reasonably attributable to your work
• paper, pencils, pens, ink cartridges, staples, paper clips and envelopes
• postage
• long-distance business calls
• cellphone calls (including mobile plan fees or prepaid airtime fees, provided they are calculated in proportion to your use of the phone for work);
• heating, electricity, cleaning products, lightbulbs and minor repairs;
• the portion of public utilities expenses included in your condo fees, if applicable;
• a reasonable part of your rent related to the home office space

Ineligible expenses
You can’t deduct the following:

• office furniture (desk, chair, etc.);
• office equipment (printer, fax machine, briefcase, laptop case or bag, calculator, etc.);
• the purchase of a cellphone, computer, laptop, tablet, fax machine, etc.);
• computer accessories (monitor, mouse, keyboard, headset, microphone, speakers, webcam, router, etc.);
• the rental value of the home office, if you own your home;
• monthly landline telephone expenses;
• cellphone licencing or activation fees;
• other electronics (television, smart speakers, digital assistant, etc.);
• insurance premiums, taxes and property taxes related to your office, unless you work on commission;
• capital cost allowance;
• mortgage interest;
• mortgage capital payments;
• capital expenditures (replacement of windows, floors, furnace, etc.).

If you rent and you use the detailed method to calculate the deduction, you can deduct the part of your rent that is related to your home office. To claim the deduction, complete form TP-59.S-V, Expenses Related to Working Remotely Because of the COVID-19 Pandemic.

If you own your home, you cannot deduct the rental value of your home office space. However, if you work on commission, you can deduct the part of your home insurance premiums and property taxes that is related to your home office space.

To learn more about the most common deductible expenses, see form TP-59.S-V, Expenses Related to Working Remotely Because of the COVID-19 Pandemic, or guide IN-118-V, Employment Expenses.

Yes. If you and your spouse both meet the requirements, you can both claim a deduction. When you do your taxes, you’ll each have to file form TP-59.S-V, Expenses Related to Working Remotely Because of the COVID-19 Pandemic. If you use the detailed method to calculate the deduction, you’ll also have to have your employer complete form TP-64.3-V, General Employment Conditions.

If you think you are eligible for the deduction, it’s up to you to have your employer complete form TP-64.3-V, General Employment Conditions. Note that if you have trouble getting the form from your employer, the deadline for filing it is somewhat flexible.