Home Office Expenses

You can claim input tax credits (ITCs) and input tax refunds (ITRs) for home office expenses only if the work space in your home:

  • is your principal place of business; or
  • is used exclusively (90% or more) to earn income from your business and to meet persons on a regular and continuous basis in the course of your commercial activities.

The same criteria are used to calculate an individual's deductible home office expenses for income tax purposes.

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