Thank you for choosing TurboTax. As per CRA, home office expenses can be claimed as a deduction on an employee's personal income tax return. A deduction reduces the amount of income they pay tax on, so it reduces their overall income tax liability. It is not the amount which will increase your refund or decrease yuor payable amount. 

For further clarification please check out our blog: You Can Claim $400 In Expenses If You Worked From Home Due To COVID-19 and What to know about taxes during COVID-19

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Thank you for choosing TurboTax. Kindly note that the covid use of home amount is a deduction to reduce your income thus reducing your tax liability. It will make no difference if your income is negative or you do not have any tax liability. It cannot result in a refund. Please Click Here for more information.