Please see the CRA guidelines before claiming home office expenses: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/rprtng/t2125/ln9945-eng.html. Essentially, the workplace at home should be either:
- the principal place of business; or
- used exclusively to earn business income and on a regular and continuous basis for meeting clients, customers or patients of the individual in respect of the business.
| Total area of house (square footage) | |
| Area of house used for business purposes (square footage) | |
| Expenses | Amount |
| Heat | |
| Electricity | |
| Water | |
| Insurance | |
| Maintenance(minor expenses such as snow removal; lawn care; etc.) | |
| Rent OR mortgage interest | |
| Property taxes | |
| Condominium fees | |
| Other (specify) |