Silvertex

It's not exactly true, if you worked both at your house and you have separated spaces to work, you calculate the portion of your work space use and this what you apply for each home office expense. As en example, you work in a dedicated office at home which occupy 4% of the house and your wife in another dedicated office which take 6% of the total house. If you have 1000$ of electricity bill then you can claim 40$ and she can claim 60$... At least, it's my understanding provided by arc: Taylor and Alex are common-law partners. They paid $1,400 monthly for rent. Either Taylor or Alex can claim the full $1,400. Or, they can each claim a portion of the $1,400. They can decide how to share the expense, as long as both shares do not total more than their total rent. However, only the employment-use amount of the monthly rent can be deducted. To calculate the total employment-use amount of this expense, you must multiply the monthly rent paid by your employment-use percentage of the work space. Your employment-use percentage of the work space depends on whether you and your spouse used a single work space or worked in different work spaces in the home.