14QE ZZ 49528169
TP-59.S-V (2021-01)
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Expenses Related to Working Remotely
Because of the COVID-19 Pandemic
Complete this form if you teleworked at home in 2020 because of the
COVID-19 pandemic.
For 2020, you can use either the temporary fixed rate method or the
detailed method to calculate the deduction for your employmentexpenses.
If you use the temporary fixed rate method, your employer does not
need to complete form TP-64.3-V,
General Employment Conditions
, and
you do not need to keep supporting documents. See Part 2.
If you use the detailed method, your employer must complete form
TP-64.3-V and you must keep supporting documents. See Part 3.
Enclose this form with your income tax return, along with form TP-64.3-V,
if applicable.
If you incurred other types of employment expenses, do not use this form.
Complete form TP-59-V,
Employment Expenses of Salaried Employees and
Employees Who Earn Commissions
.
1 Identification
Last name First name Social insurance number
2 Temporary fixed rate method
You can use the temporary fixed rate method to calculate the deduction you are entitled to if you worked mainly (over 50% of the time) from a home
office for at least one month (four weeks without interruption) in 2020. If so, you can claim $2 for each day you teleworked at home during this period
and for any other day you teleworked at home in 2020 because of the COVID-19 crisis, up to a maximum of $400.
Total eligible days 1
× 2 00
Multiply line 1 by $2 (maximum $400). Enter the result on line 207 of your income tax return. =
2
3 Detailed method
You can use the detailed method to calculate your teleworking expenses if you meet the conditions on the next page.
Deductible expenses Non-deductible expenses
The most common expenses are as follows:
• rent related to your home office if you rent the dwelling (apartment, condominium
or house) in which your office is located;
• electricity, heating and water, or the portion of public utilities expenses included in
your condo fees;
• maintenance (minor repairs, cleaning products, lightbulbs, paint, etc.);
• home Internet access fees;
• office supplies (stationery, pens, file folders, sticky notes, postage, toner, ink
cartridges, etc.);
• the cost of a basic plan for the cellphone you use for work;
• work-related long-distance calls.
If you are paid by commission, you can also claim the following expenses:
• property taxes;
• home insurance premiums;
• expenses for leasing a cellphone, computer, laptop, tablet, fax machine, etc.
(youcan deduct only the lease expenses reasonably related to the commissions
youreceived).
The following expenses are not deductible:
• mortgage interest;
• mortgage capital payments;
• capital expenditures (replacement of windows, floors, furnace, etc.);
• office equipment (printer, fax machine, briefcase, laptop case or bag,
calculator, etc.);
• the monthly cost of a telephone landline;
• cellphone licencing and activation fees as well as cellphone contract
cancellation fees;
• the cost of purchasing a cellphone, computer, laptop, tablet, fax
machine, etc.;
• computer accessories (monitor, mouse, keyboard, headset,
microphone, speakers, webcam, router, etc.);
• other electronics (television, smart speakers, digital assistant, etc.);
• furniture (desk, chair, etc.).
You also cannot claim capital cost allowance.
For more information, go to revenuquebec.ca or read guide IN-118-V,
Employment Expenses
.
Corporations established in Québec must file
the French version of this form.
IMPORTANT
You must download the form and open it with a PDF reader that can read JavaScript, such as Acrobat Reader. Some browsers,
such as Google Chrome and Microsoft Edge, come with a PDF reader that does not allow you to complete the form correctly.
