Stacking

Can you stack Home Office Expense Deduction and Motor Vehicle Expense Deduction?

Yes. Home Office Expense Deduction and Motor Vehicle 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 $27K+ in potential value.

01/Deduction

Home Office Expense Deduction

Typically $3,000–$12,000 per year

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.

Who qualifies: incorporated, self-employed, partnership; all of Canada; all industries
02/Deduction

Motor Vehicle Expense Deduction

Typically $4,000–$15,000 per year

Deduct all business-related vehicle costs: fuel, insurance, repairs, lease payments, and depreciation: based on the percentage of kilometres driven for business purposes.

Who qualifies: incorporated, self-employed, partnership; all of Canada; all industries

How to stack them

  1. 01Confirm you meet each program's eligibility on its own. Home Office Expense Deduction and Motor Vehicle Expense Deduction are assessed separately.
  2. 02Apply to each program through its own application. There is no combined form.
  3. 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.
  4. 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.