Can I claim both home office expenses and regular business expenses as self-employed?

Yes. Home office expenses and general business expenses are separate categories on Form T2125, and you can claim both. General business expenses cover costs like advertising, phone plans, supplies, and professional fees. Home office expenses cover the portion of your home costs attributable to your workspace.

The two deductions do not overlap because they cover different things. You cannot double-count a single expense — for instance, if you deduct 100% of your internet bill under general business expenses, you should not include it again in the home office calculation. The key is to allocate properly and avoid counting any expense twice.

Home office deductions are limited so that they cannot create or increase a business loss — any unused home office expense can typically be carried forward to future years. Regular business expenses do not have the same restriction and can generate or increase a loss (which may be applied against other income). Structuring both deductions correctly, with good records, is something a tax professional can assist with.