Working From Home
- The information below is for employees who are working from home because of COVID-19.
- Revenu Québec applies the same conditions and rules as the Canada Revenue Agency (CRA) with regard to the deduction of employment expenses by employees who are working from home because of COVID-19. For more information and examples, see Home Office Expenses for Employees: What the Changes Are on the Government of Canada website.
Reimbursement of work from home expenses incurred because of COVID-19 in 2022
You will not be reimbursed for these expenses unless you and your employer have an agreement to that effect. In that case, your employer—not Revenu Québec—will reimburse you.
However, when you file your 2022 income tax return, you may be entitled to a deduction for the work from home expenses you incurred in 2022 because of COVID-19, which will reduce your taxable income.
Conditions
If you meet the conditions below, you may be able to deduct some of the expenses you incurred in 2022 in your 2022 income tax return.
- You paid the expenses yourself.
- You worked from home over 50% of the time for at least one month (four weeks without interruption) in 2022 because of COVID-19.
- Your employer did not and will not reimburse you for the expenses.
Expenses and calculation methods
See which expenses are deductible and which are not below.
You can deduct the following expenses:
- rent for your home office, if you rent the home (apartment, condominium or house) where your office is located
- electricity, heating and water, or the part of public utilities included in your condo fees
- maintenance (minor repairs, cleaning products, lightbulbs, paint, etc.)
- home Internet access
- office supplies (stationery, pens, file folders, sticky notes, postage, toner, ink cartridges, etc.)
- basic plan for your work cellphone
- work-related long-distance calls
If you are paid by commission, you can also deduct the following expenses:
- property taxes
- home insurance premiums
- expenses for leasing a cellphone, computer, laptop, tablet, fax machine, etc. (you can deduct only the lease expenses reasonably related to the commissions you received)
You cannot deduct the following expenses:
- mortgage interest
- mortgage capital payments
- capital expenditures (replacement of windows, floors, furnace, etc.)
- office equipment (printer, fax machine, briefcase, laptop case or bag, calculator, etc.)
- monthly landline telephone
- cellphone licencing, activation or contract cancellation fees
- cellphone, computer, laptop, tablet, fax machine, etc.
- computer accessories (monitor, mouse, keyboard, headset, microphone, speakers, webcam, router, etc.)
- other electronics (television, smart speakers, digital assistant, etc.)
- office furniture (desk, chair, etc.)
Whether you own or rent the dwelling where your home office space is located, you must use a reasonable basis for calculating office space expenses. For example, you could use the proportion of the office space's surface area versus your home's total surface area.
You must also take into account other possible uses of the home office space, such as your personal or business use of the space, or its use for other employment.
For example, if the office space accounts for 25% of your home's total surface area and you use it 80% of the time for employment activities, you can deduct the following:
- 20% (25% x 80%) of the expenses related to your office space, and
- 20% of your rent (if you rent your home).
If the office space is used for employment activities 100% of the time, you can use only its surface area to determine the percentage of expenses to deduct (25% in the example given above). This percentage applies to both the supplies used for employment activities (electricity, heating, etc.) and, if you rent your home, the amount of rent you can deduct.
If multiple employees work from the same home, they can each use one of the methods explained below to calculate the deduction for employment expenses (provided they meet the conditions).
Methods for calculating the deduction
If you are an employee who worked from home in 2022 because of COVID-19, you can use one of the following two methods to claim a deduction for employment expenses:
- Temporary fixed rate method
The temporary fixed rate method lets you deduct $2 from your income for each day you worked from home (do not take into account holidays, sick days or vacation) up to a maximum of $500 for the year.
Complete only Part 1 and Part 2 of form TP-59.S-V, Expenses Related to Working Remotely Because of the COVID-19 Pandemic, and enclose the form with your income tax return. Your employer does not have to complete form TP-64.3-V, General Employment Conditions, for you, and you do not have to keep any supporting documents.
- Detailed method
If you use the detailed method, enclose the following forms with your income tax return:
If you incurred other types of employment expenses, do not use form TP-59.S-V. Use form TP-59-V, Employment Expenses of Salaried Employees and Employees Who Earn Commissions.
See the examples below to determine which method is best for you.
You can also use the calculator on the Ministère des Finances website to help decide which method is best for you.
Julie is a salaried employee who has been working from home since April 1, 2022, because of COVID-19. She had to incur some expenses that her employer will not reimburse. She had to change her Internet plan, which now costs $100 per month, and she bought $60 worth of office supplies (pencils, paper and ink). She also bought $3,000 worth of furniture (a desk and an ergonomic chair) and office equipment (printer, calculator and stapler).
She calculated that her office takes up 10% of her home. The space is used for work 100% of the time. Her electricity bill is $200 per month. Her mortgage payments (capital and interest), property taxes and school taxes total $2,400 per month.
The calculations for both methods are shown in the table below. She worked from home for 180 days from April 1, 2022, to December 31, 2022, excluding statutory holidays and summer vacation.
| Eligible employment expenses | Detailed method | Temporary fixed-rate method |
|---|---|---|
| Telecommunications (home Internet)1refer to note 1 | $900 ($100 x 9 months) x 10% x 100% = $90 | N/ANot applicable |
| Office supplies | $60 | N/ANot applicable |
| Heating, electricity and water | $1,800 ($200 x 9 months) x 10% x 100% = $180 | N/ANot applicable |
| Total (employment expenses to enter on line 207 of the income tax return) | $330 | 180 days x $2 = $360 |
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Julie's furniture, office equipment, mortgage payments (capital and interest), property taxes and school taxes are excluded from the calculation because they are not deductible.
Audrey rents an apartment for $800 per month, with heating and electricity included. She worked from home for 160 days from April 1, 2022, to December 31, 2022, excluding statutory holidays and summer vacation.
Audrey's office takes up only 5% of her apartment. The space is used for work 100% of the time. Audrey paid $80 for paper, paperclips and pencils. She kept her Internet plan, which has cost her $1,200 since she began working from home on April 1, 2022.
Audrey must do the calculations below to decide which method to use.
| Eligible employment expenses | Detailed method | Temporary fixed-rate method |
|---|---|---|
| Telecommunications (home Internet)1refer to note 1 | $1,200 x 5% x 100% = $60 | N/ANot applicable |
| Office supplies | $80 | N/ANot applicable |
| Other expenses (rent) | $7,200 ($800 x 9 months) x 5% x 100% = $360 | N/ANot applicable |
| Total employment expenses to enter on line 207 of the income tax return | $500 | 160 days x $2 = $320 |
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