Extending and Expanding the Home Expense Deduction In response to the record number of Canadians working remotely during COVID-19, we created a simplified home expense deduction that enabled you last year to claim up to $400 in expenses for things like new office equipment, without the need to keep receipts. A re-elected Liberal government will: Extend the Home Expense deduction for an additional 2 years, through the 2022 tax year, and increase the deductible amount to $500. Share