GST/HST - Home office expenses

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

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

Date modified:
2013-04-12