Fiscal and Financial Planning Guide 2024-2025
Workers > Employment expenses
Office expenses
Under the detailed method, employees can claim a deduction based on actual amounts paid for home office expenses.
To be eligible for the deduction, the employee must have been working more than 50% of the time at home for at least four consecutive weeks.
Generally speaking, expenditures must be prorated.
For example, based on the % of space occupied by the workspace in the case of rent and insurance or on the % of use in the case of Internet or rental of equipment.
Unfortunately, homeowners cannot deduct interest on mortgages. The cost of a fixed telephone line cannot be claimed neither.
Automobile expenses
Employees who must travel outside their place of business as part of their work may claim expenses related to the use of their automobile.
Required forms
Employees must obtain from their employer the T2200 and TP-64.3 forms.
Expense reimbursement by the employer
It should be noted that, both at the federal and Quebec level, reimbursement of up to $500 for the purchase of personal computer equipment or office equipment required for telework does not have to be included in the employee’s income.