Business, HST and payroll
What is the Business-use-of-home expenses?
The share of rent or mortgage interest, utilities, insurance and property tax you can deduct for a workspace at home, based on its share of your home.
Good to know
The claim can't create a loss, but the unused part carries forward.
Also called: home office expenses.
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Reviewed by the Done Right Accounting team. Last reviewed October 2026.