OFFICE IN-HOME EXPENSES
The rules for deducting home office costs are more restrictive than most clients expect. Covers eligibility for employees and self-employed, the commission distinction, allowable expenses, and what to document before CRA asks.
Enroll and start immediately
Hugh Woolley
A practitioner-led course covering the complete home office framework — self-employed eligibility, employee rules, the commission distinction, and allowable costs. Earn your verifiable CPD certificate on completion.
Office In-Home Expenses
Home office deductions look straightforward.
The rules say otherwise.
The pandemic normalized working from home and most have stayed. The deduction does not follow automatically. The rules divide by worker category, by whether the home is rented or owned, and by whether commissions are part of pay. Each combination carries its own eligibility tests and its own allowable costs.
CRA Enforcement Position
CRA is auditing home office claims. The questionnaire already exists.
Home office expenses are an identified CRA audit target. Pre-assessment and post-assessment letters are in use for these claims specifically. Documentation and category analysis need to be in place before filing, not assembled in response to a letter.
ss. 8(13) & Related
Employee Rules
- compare_arrowsCommission vs. non-commission determines allowable expenses entirely
- homeRenting vs. owning changes what qualifies
- blockNo mortgage interest. No CCA. For any employee.
- descriptionT2200 required. No exceptions.
- videocam_offVirtual meetings do not satisfy any eligibility test
s. 18(12)
Self-Employed Rules
- business_centerMust be the individual's own business. Incorporated earners fall to employee rules.
- fork_rightTwo paths: principal place of business, or exclusive use plus regular in-person client meetings
- expandBroader expenses available if eligibility is established
- paidMortgage interest allowed
- warningCCA available. Risks the principal residence exemption.
Available Now · Enroll and begin immediately
Meet Your Presenters
Michael Cadesky
Michael Cadesky is the managing partner at Cadesky Tax and a committed contributor to the tax and accounting professions since 1980, earning the title of Fellow from CPA Ontario. He is a past governor of the Canadian Tax Foundation, past chair of STEP Canada and STEP Worldwide, and past chair of the CPA Canada Tax Committee for Small and Medium-Sized Enterprises. Michael is also the co-author of 11 books on tax subjects and the author or co-author of numerous papers and articles on Canadian and international taxation.
Hugh Woolley
Hugh Woolley is an independent tax consultant who has taught income tax for over 30 years for many professional organizations. Hugh has written courses for CPA Canada and over 10 papers for the Canadian Tax Foundation and STEP Canada. From 1990–1992 he worked at the CRA's Rulings Directorate in Ottawa writing "butterfly" tax rulings. Hugh is a past Governor of the Canadian Tax Foundation.
Work through the rules with practitioners who know where CRA is looking. Leave with a clear framework for every client type and every situation.
OFFICE IN-HOME EXPENSES
Can I start right away?
Yes. Office In-Home Expenses is available on demand. Enroll and begin immediately at your own pace.
Does this course provide CPD?
Yes. You will receive a verifiable CPD certificate for 1.0 hour of instructional learning upon completion.
What is the Technical Corner?
The Technical Corner is a structured walkthrough of the relevant Income Tax Act sections. It gives you the legislative grounding behind the rules covered in the course.
What is included with enrollment?
Enrollment includes the full course recording, slides, detailed notes, and the Technical Corner. You have one year of all-access from the date of enrollment.
Is there a cost to enroll?
Yes. Enrollment is $150 and includes everything listed above. This is a one-time payment with no subscription required.