Can you stack GST/HST Input Tax Credits (ITCs) and Home Office Expense Deduction?
Yes. GST/HST Input Tax Credits (ITCs) and Home Office Expense Deduction can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice. Together they reach up to $12K+ in potential value.
GST/HST Input Tax Credits (ITCs)
Recover the full GST/HST you pay on business purchases and expenses. If you're GST-registered and spending money on your business, you're entitled to these credits every quarter.
Home Office Expense Deduction
If you use part of your home exclusively for business, you can deduct a proportional share of rent, mortgage interest, property taxes, utilities, and maintenance costs.
How to stack them
- 01Confirm you meet each program's eligibility on its own. GST/HST Input Tax Credits (ITCs) and Home Office Expense Deduction are assessed separately.
- 02Apply to each program through its own application. There is no combined form.
- 03Allocate distinct costs to each program. You cannot claim the same dollar of expense under both, but you can fund different parts of the same project.
- 04Track both deadlines and keep the paperwork separated, so each claim stands on its own.
Stacking rules vary by program and change over time. Confirm the current rules with each program, or take the quiz and we will flag the combinations you qualify for.