Tax Measures Under Canada’s COVID-19 Economic Response Plan

According to Revenu Québec[176], employees can deduct employment expenses related to working from home as long as their employer does not reimburse them. These expenses include supplies, such as paper, pencils and ink cartridges, internet fees, provided they are billed according to use; expenses relating to a home office space where employment activities are carried out more than 50% of the time, including heating, electricity, cleaning products, lighting accessories and minor repairs. An employee who is a tenant can deduct a reasonable part of the rent related to the home office space. However, an employee who is an owner cannot deduct an amount for the rental value of the home workspace. Employees can deduct these employment expenses in their 2020 income tax returns by filing form TP-59-V [177] (Employment Expenses of Salaried Employees and Employees Who Earn Commissions) or a detailed statement of expenses as well as form TP-64.3[178] (General Employment Conditions) completed by the employer.

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