Revenu Quebec harmonized its regulations regarding home office expenses with the CRA guidelines for the taxation years 2020, 2021, and 2022. In keeping with these federal rules, the flat-rate method will not be applicable for the 2023 tax year.
The TP-64.3-V, General Employment Conditions form for the 2023 tax year has been released with these notable updates:
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All references to COVID-19 have been eliminated.
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In Section 3.5, the term "sharesman" has been updated to "sharesperson."
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Section 3.6, which dealt with expenses related to working remotely due to COVID-19, has been removed. Eligible remote and hybrid employees can claim these expenses using Section 3.4.
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Gender-specific pronouns such as "he," "she," "his," and "her" have been replaced with gender-neutral terms "they" and "their.