Hi all,
Just wondering if anyone knows if you can claim any home office use, if you are a full time student working from home, due to courses being only offered on line due to COVID?
I suspect no - as I can not find anything on the CRA website, but I have a client who had to purchases new computer and increased her internet in order to support her On-line education. She is enrolled in a BC university.
Home office expenses are used to reduce employment or self-employment income. Not her current situation?
As with most tax deductions, expenses (i.e. home office) are deductible only if they are necessary in order to earn taxable income. Studying doesn’t generate income. At least not directly… 