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["How to Complete the Home Office Expenses Deduction Calculation"]
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["*Please download or copy the workbook to your computer before editing."]
["*Please enter your information in the Blue fields only."]
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["Identification"]
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["Option 1 - Temporary Flat Rate Method"]
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["Option 2 - Detailed Method"]
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["Detailed Method Step 1 – Calculation of Employment Use"]
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["Detailed Method Step 2 –  Home Office Expenses"]
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["Tax Reporting"]

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["This calcuation sheet is to assist with potential sample calculations for home office expenses.  McMaster is not responsible for updating advice for changes in law or interpretation.It should be noted that the Canada Revenue Agency and/or the relevant provincial tax authority and/or a foreign tax authority and/or any other governmental tax authority (collectively a Tax or Revenue Authority) could take a different position with respect to these transactions. It is the sole responsibility of the individual to file and complete their personal income tax in compliance with the applicable Canada Revenue Agency guidelines and requirements. \nEmployees should seek advice from a professional tax advisor with any questions related to the interpretation of T2200S or personal income tax returns.  McMaster University and KPMG disclaims any responsibility or liability for any reliance that any person may place on this advice."]
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["Identification",null,null,null,null,null,null,null,"Forms Required"]
[null,null,"Employee Name",null,null,null,null,null,"T2200S, Declaration of Conditions of Employment"]
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["Province of Residence",null,null,null,null,null,null,null,"T777S, Statement of Employment Expenses"]
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["Have employment use of a work space in your home",null,null,null,null,null,null,null,"QC Residents only"]
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[null,null,"Taxation  Year",null,2021,null,null,null,"TP-64.3-V, General Employment Conditions"]
[null,null,null,null,null,null,null,null,"TP-59.S, Statement of Employment Expenses"]
["Calculation Option 1 – Temporary Flat Rate Method"]
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[null,null,null,null,"         Enter the number of days during the year which you principally worked from home"]
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["Calculation Option 2 – Detailed Method"]
["1. Work Space Allocation"]
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[null,null,"Work space hours per week - employment duties",null,null,null,null,null,"Work space hours per week - personal use",0]
[null,null,null,null,null,null,null,null,null,"(Enter \"0\" if you have a designated work space)"]
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[null,null,"Square feet of your work space",null,null,null,null,null,"Square feet of home (finished area)"]
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[null,null,null,null,{"$f":"E23/J23*E20/(E20+J20)","v":{"$error":"#DIV/0!"}}]
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["2. Home Office Expense "]
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["Work Space Expenses (please input the blue boxes only)"]
["Supply Description",null,"Gross Expense Amount (only include amounts for months principally worked from home)",null,"Employment Use% for Work Space (automatically calculated above)",null,"Employer Reimbursement            (if any)",null,"Deduction Amount  (automatically calculated)"]
["Rent",null,null,null,{"$f":"$E$25","v":{"$error":"#DIV/0!"}},null,0,null,{"$f":"(C31-G31)*E31","v":{"$error":"#DIV/0!"}}]
[]
["Condo Management fee (only the utility portion)",null,null,null,{"$f":"$E$25","v":{"$error":"#DIV/0!"}},null,0,null,{"$f":"(C33-G33)*E33","v":{"$error":"#DIV/0!"}}]
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["Utilities (water, electricity and heat)",null,null,null,{"$f":"$E$25","v":{"$error":"#DIV/0!"}},null,0,null,{"$f":"(C35-G35)*E35","v":{"$error":"#DIV/0!"}}]
[]
["Land-line phone expense",null,null,null,{"$f":"$E$25","v":{"$error":"#DIV/0!"}},null,0,null,{"$f":"(C37-G37)*E37","v":{"$error":"#DIV/0!"}}]
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["Maintenance & repair & painting (entire home)",null,null,null,{"$f":"$E$25","v":{"$error":"#DIV/0!"}},null,0,null,{"$f":"(C39-G39)*E39","v":{"$error":"#DIV/0!"}}]
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["Cleaning supplies & Lighting bulbs",null,null,null,{"$f":"$E$25","v":{"$error":"#DIV/0!"}},null,0,null,{"$f":"(C41-G41)*E41","v":{"$error":"#DIV/0!"}}]
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["Maintenance & repair & painting (work space)",null,null,null,{"$f":"IF(J20=0,100%,E20/(E20+J20))","v":1},null,0,null,{"$f":"(C43-G43)*E43","v":0}]
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["Other (please specify)",null,null,null,{"$f":"$E$25","v":{"$error":"#DIV/0!"}},null,0,null,{"$f":"(C45-G45)*E45","v":{"$error":"#DIV/0!"}}]
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["Other (please specify)",null,null,null,{"$f":"$E$25","v":{"$error":"#DIV/0!"}},null,0,null,{"$f":"(C47-G47)*E47","v":{"$error":"#DIV/0!"}}]
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["Other (please specify)",null,null,null,{"$f":"$E$25","v":{"$error":"#DIV/0!"}},null,0,null,{"$f":"(C49-G49)*E49","v":{"$error":"#DIV/0!"}}]
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["Home Office Supplies used in Employment Duties (please input the blue boxes only)"]
["Supply Description",null,"Gross Expense Amount (only include amounts for months principally worked from home)",null,"Reasonable Employment Use % determined",null,"Employer Reimbursement             (if any)",null,"Deduction Amount"]
["Printing Supplies (incl. toner, ink cartridges etc.)",null,null,null,1,null,0,null,{"$f":"(C54-G54)*E54","v":0}]
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["Stationery (stamps, directories, etc.)",null,null,null,1,null,0,null,{"$f":"(C56-G56)*E56","v":0}]
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["Long-distance telephone ",null,null,null,null,null,0,null,{"$f":"(C58-G58)*E58","v":0}]
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["Internet access fees ",null,null,null,null,null,0,null,{"$f":"(C60-G60)*E60","v":0}]
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["Cell phone service basic plan (minutes/data)",null,null,null,null,null,0,null,{"$f":"(C62-G62)*E62","v":0}]
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["Other (please specify)",null,null,null,null,null,0,null,{"$f":"(C64-G64)*E64","v":0}]
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["Other (please specify)",null,null,null,null,null,0,null,{"$f":"(C66-G66)*E66","v":0}]
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["Other (please specify)",null,null,null,null,null,0,null,{"$f":"(C68-G68)*E68","v":0}]
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["4. Deduction Results"]
[null,null,null,null,"Option 1 – Temporary Flat Rate Method",null,{"$f":"IF(G15*2<500,G15*2,500)","v":0},null,"Taxpayer must select either "]
[null,null,null,null,"Option 2 – Detailed Method",null,{"$f":"SUM(I31:I49)+SUM(I54:I68)","v":{"$error":"#DIV/0!"}},null,"Option 1 or 2 for tax reporting"]
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["Reporting"]
["1. Choice of Calculation Option",null,null,null,null,null,"Please select one option from the drop-down menu"]
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["2. Reporting on Required Tax Forms"]
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[null,null,null,null,null,"Office supplies (paper, pencils, ink cartridges)",{"$f":"I54+I56","v":0},null,"Box 1"]
[null,null,null,null,null,"Other expenses (work related use of phone and interest access)",{"$f":"I58+I62+I64+I66+I68+I60","v":0},null,"Box 2"]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G80:G81)","v":0},null,"Box 3"]
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[null,null,null,null,null,"Work-space-in-the-home expenses",{"$f":"G93","v":{"$error":"#DIV/0!"}},null,"Box 4"]
[null,null,null,null,null,"Total Deduction",{"$f":"SUM(G82:G84)","v":{"$error":"#DIV/0!"}},null,"Box 5 (enter this amount on line 22900 of your T1 tax return)"]
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[null,null,null,null,null,"Electricity, heat and water",{"$f":"C35+C33","v":0},null,"Box 6"]
[null,null,null,null,null,"Maintenance (cleaning supplies, light bulbs, etc.)",{"$f":"C39+C41+C43","v":0},null,"Box 7"]
[null,null,null,null,null,"Home Insurance (commission employees only)",0,null,"Box 8"]
[null,null,null,null,null,"Property taxes (commission employees only)",0,null,"Box 9"]
[null,null,null,null,null,"Other expenses (rent, etc.)",{"$f":"C31+C37+C45+C47+C49","v":0},null,"Box 10"]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G87:G91)","v":0},null,"Box 11"]
[null,null,null,null,null,"Total employment-use amount",{"$f":"SUM(I31:I49)","v":{"$error":"#DIV/0!"}},null,"Box 12"]
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[null,null,null,"Total Deduction",{"$f":"G72","v":0},null,"Box 9939 (enter this amount on line 22900 of your T1 tax return)"]
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[null,null,null,null,null,"Office supplies (paper, pencils, ink cartridges)",{"$f":"I54+I56","v":0},"Box 3"]
[null,null,null,null,null,"Other expenses (work related use of phone and interest access)",{"$f":"I58+I62+I64+I66+I68+I60","v":0},"Box 4"]
[null,null,null,null,null,"Subtotal",{"$f":"SUM(G99:G100)","v":0},"Box 5"]
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[null,null,null,null,null,"Home office expenses",{"$f":"I31+I33+I35+I37+I39+I41+I43+I45+I47+I49","v":{"$error":"#DIV/0!"}},"Box 6"]
[null,null,null,null,null,"Teleworking-related expenses",{"$f":"G101+G103","v":{"$error":"#DIV/0!"}},"Box 7"]
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[null,null,null,null,null,"Electricity, heat and water ",{"$f":"C33+C35","v":0},"Box 8"]
[null,null,null,null,null,"Maintenance (cleaning products, lightbulbs, etc.)",{"$f":"C39+C41+C43","v":0},"Box 9"]
[null,null,null,null,null,"Insurance (commission employees only)",0,"Box 10"]
[null,null,null,null,null,"Property taxes (commission employees only)",0,"Box 11"]
[null,null,null,null,null,"Other expenses (rent, etc.)",{"$f":"C31+C45+C47+C49+C37","v":0},"Box 12"]
[null,null,null,null,null,"Home office expenses",{"$f":"SUM(G106:G110)","v":0},"Box 13"]
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[null,null,null,"Total Eligible Day",{"$f":"G15","v":0},null,"Box 1"]
[null,null,null,"Total Deduction",{"$f":"G72","v":0},null,"Box 2"]
["** A GST/HST rebate may also be available in relation to the above expenses.  Please refer to form GST370 Employee and Partner GST/HST Rebate Application Quebec residents please refer to form VD-358-V,  Québec Sales Tax Rebate for Employees and Partners."]
["   "]

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["Yes",null,"AB",null,"Option 1 Flat Rate (Non QC Resident)"]
["No",null,"BC",null,"Option 2 Detailed (Non QC Resident)"]
[null,null,"MB",null,"Option 1 Flat Rate (QC Resident)"]
[null,null,"NB",null,"Option 2 Detailed (QC Resident)"]
[null,null,"NL"]
[null,null,"NS"]
[null,null,"NT"]
[null,null,"NU"]
[null,null,"ON"]
[null,null,"PEI"]
[null,null,"QC"]
[null,null,"SK"]
[null,null,"YT"]