Home Office Expenses

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

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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