Canada Revenue Agency Government of Canada
Skip to content area (Access key: x)
Skip to side menu (Access key: y)

Working at home


Topics about working at home
Business use of home expenses
If you are a self-employed business person, a self-employed commission salesperson, or a professional, you may be able to deduct expenses for the business use of a work space in your home.
Work-space-in-the-home - Salaried employees
If you are a salaried employee and your employer requires you to pay expenses to earn your employment income, you may be able to deduct expenses for employment use of a work space in your home.
Work-space-in-the-home - Commissioned employees
If you earn commissions and your employer requires you to pay expenses to earn your employment income, you may be able to deduct expenses for employment use of a work space in your home.
Day care in your home
If you run a day care in your home, you may be able to deduct business expenses from the income you report on your tax return.


More Ways to Serve You!

Date modified:
2006-07-01
Top of page
Top of page
Important notices