Expenses Related to Working Remotely Because of the COVID-19 Pandemic
TP-59.S-V
As of 2023, you can no longer claim a deduction for expenses related to working remotely because of the COVID-19 pandemic. The deduction that could once be claimed on line 207 (point 10) has been eliminated.
However, if you were a salaried employee or an employee who earned commissions in the year, you can deduct certain expenses that you were required to pay under the terms of your employment contract.
See point 5 and point 7 in the instructions for line 207.
To claim a deduction for expenses related to working remotely because of the COVID-19 pandemic for the 2022 taxation year, use the downloadable version of this form (version 2022-10) available below.
Complete this form if you teleworked at home in 2022 because of the COVID-19 pandemic.
If you use the temporary fixed-rate method to calculate your teleworking expenses, complete only parts 1 and 2 of the form and file it with your income tax return.
If you use the detailed method instead, complete only parts 1 and 3 of the form and file it with your income tax return and form TP‑64.3‑V, General Employment Conditions, duly completed and signed by your employer.
Do not complete this form if you incurred other types of employment expenses. Use form TP-59-V, Employment Expenses of Salaried Employees and Employees Who Earn Commissions.