I’m eligible to claim both the T1223 Clergy Residence Deduction and the T777 Home Office Expenses. How can I correctly claim both simultaneously if they are similar?

Forum|Forum|3 months ago
February 25, 2026
2 replies
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On my T2200, my employer checked “supplies, cell phone & motor vehicles”, so I can claim some of those on the T777 as well as partial rent, utilities, internet & phone bill. On the other hand, the clergy residence deduction (T1223) lets me claim rent & utilities (hydro & gas only)

user17713445337

Level 6

To claim both the T1223 Clergy Residence Deduction and the T777 Home Office Expenses, you must avoid "double-adding," which means allocating specific expenses to only one form. To reduce taxable income, use Form T1223 for total housing costs (rent/mortgage plus utilities) and Form T777 for professional, non-housing office costs (e.g., supplies, internet).

T1223 Clergy Residence Deduction (Line 23100): This covers your home as a place of work. Report the full amount of rent or the fair rental value of your owned home (plus utilities) here, capped at one-third of your qualifying income.
T777 Home Office Expenses (Line 22900): Use the Detailed Method (Form T777) to claim expenses not included in T1223. This typically includes office supplies, a phone, or internet, prorated by the percentage of your home used for work.
Separation of Costs: If you include home utilities in your T1223 deduction, do not claim those same utilities again on Form T777.
Required Documentation: You must have a signed Form T2200 (Declaration of Conditions of Employment) for T777 expenses and a signed Form T1223 for the housing deduction.

Line 23100—Clergy residence deduction

Home office expenses for employees

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nesochukwuAuthor

Level 2

I think this is true but a TurboTax tax expert told me to claim the full amounts on both.

TurboTax_Susan

Level 15

@nesochukwu If your not sure, you can double check with the Canada Revenue Agency (CRA).

If you are in Canada or the United States, you can call the CRA at 1-800-959-8281. If you are elsewhere, you can call 613-940-8495. This page has more ways to contact the CRA: Contact the Canada Revenue Agency