buksoHome office expenses
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
A home workspace counts only if it is your main place of business, or you use it only for business and meet clients there regularly. Claim the workspace share (its area divided by the home's area) of heat, power, insurance, maintenance, mortgage interest and property tax. The claim cannot create or increase a business loss; the unused part carries forward.
Official source: canada.ca
United States
A home office must be used regularly and only for business. Use Form 8829 (actual costs times the business share) or the simplified method ($5 per square foot, up to 300 square feet).
Official source: irs.gov