Content updated on February 1, 2022.
In 2021, the pandemic forced many employees to work from home. If you are one of them, you can deduct certain expenses when you fill out your tax return. Conditions are very similar to those in 2020.
To get telework-related deductions, you must meet the following two conditions:
- Have worked more than 50% of the time at home for at least one uninterrupted month;
- Not have been reimbursed for these expenses by your employer.
Deductions are proportional to the number of mandatory telework days. For 2021, the maximum number of allowable days of work from home is 250. Unworked days (vacations, statutory holidays, sick days) are not included.
What to do
To claim a deduction, you can choose between the temporary fixed rate method and the detailed method. The Ministère des Finances’s decision-making tool allows you to simulate both calculation methods.
If your income is modest and you have trouble filing your tax return, an income tax assistance volunteer can help you.
With the temporary fixed rate method, you claim $2 per telework day. The maximum credit is $500, for 250 days worked from home. No proof of expenses is required.
With the detailed method, you calculate your real expenses. This means that you need to get the necessary forms signed by your employer (TP-64.3 and T2200S). You also have to keep all receipts for each of your expenses. There are two kinds of eligible expenses:
1. Expenses related solely to your home office
One hundred percent of the expenses related solely to your dedicated workspace or your telework per se are deductible. They include:
- Office equipment used for teleworking (e.g. paper, pencils, staples, ink cartridges);
- Postal fees and long-distance calls;
- Lighting and minor repairs (e.g. lightbulbs, paint).
Note: Office furniture and accessories are not deductible. The same goes for computers, peripherals and equipment (screen, printer, mouse), software and other electronic items.
2. General expenses
Certain expenses apply to your office and to the rest of your home as well. They include:
- Heating and lighting;
- Internet and cell phone services;
- Household cleaning products;
- Rent (only for tenants).
General expenses are deductible on a proportional basis. The deduction is calculated according to the surface area of the workspace in your home. It also depends on how this space is used and the number of workers who share these expenses.
Note: An expense can only be deducted once. Two spouses who telework at the same address must divide the amount of their shared expenses between themselves.
Reminder: some people who received COVID-related financial support were granted an interest payment holiday in 2020 on the amount owing. This interest relief ends April 30, 2022.
Questions or problems?
Want to know more about COVID-19 deductions in your income tax return? See Revenu Québec’s website.
Are you dissatisfied with Revenu Québec services or a decision it made? Contact the Protecteur du citoyen. Our services are confidential and free.
