Home office expenses


Home office expenses for corporations, contractors, self-employed and employees.

How to use this table: black cell means expenses deduction not available. Print table at the bottom of the page and enter the amounts in the white cells. The amount available for deduction is usually based on the ratio home office square footage over house square footage.

Under the Income Tax Act, the home office expenses can be deducted under the following circumstances:

    • the home office is your principal place of business OR
    • the home office is used exclusively for the purpose of earning income AND used on a regular and continuous basis for meeting clients

    Expenses Self-employed / Corporation Employee (no commission) Employee (commission)
    Rent (if tenant)
    Repairs and maintenance
    Office supplies
    Property taxes XXXXXXXXXX
    Home insurance XXXXXXXXXX
    Interest paid on mortgage XXXXXXXXXX XXXXXXXXXX
    Tax depreciation house (consult your advisor!) XXXXXXXXXX XXXXXXXXXX

    Shaded area means the expenses are not available