GST/HST - Home office expenses
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Home office expenses
You can claim input tax credits for your home office expenses only if the work space is:
- your principal place of business; or
- used 90% or more to earn income from your business and used on a regular and continuous basis for meeting your clients, customers, or patients.
This restriction for home office expenses is similar to those used for income tax purposes.
Forms and publications
- Guide RC4022, General Information for GST/HST Registrants
- GST/HST Memoranda Series Chapter 8-1, General Eligibility Rules
- GST/HST Memoranda Series Chapter 8-2, General Restrictions and Limitations
- Date modified:
- 2013-04-12