Work From Home Deductions Questions

[TaxNovice83]

I have some questions about the work from home deductions.

My wife and I work from home, both with completed T2200 forms from our employers.  She works in a spare room so I understand that's considered dedicated space.  I work in a "office" room that is also used as a personal office space for the whole family during non-work hours. 

Q1: Is my space considered dedicated or shared?

Q2: Since we both work from home, do we both claim all the expenses (water, gas, electricity, water heater rental, internet) or can only one of use claim those since these are shared services of the home?

Q3: I assumed water heater rental is a claimable expense, is this correct? 

Q4: if the house has a gas heated pool, is that change the % from the gas bill?  

Q5: Are maintenance plans for heating/plumbing eligible or are just the actual costs during maintenance eligible? 
 

Thanks in advance.

[Geo123]

Hello TaxNovice83,

Please refer to these links :

CRA Employment Expense online calculator :

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses/work-space-home-expenses/calculate-expenses.html

Eligible Employment Expenses :

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4044/employment-expenses.html

Employment Expense :

Indicate the percentage (%) Of your home that is used for personal, non-business relate purposes.

= 100 -c

To calculate the percentage of work-space-in-the-home expenses you can deduct, use a reasonable basis, such as the

area of the work space divided by the total finished area (including hallways, bathrooms, kitchens, etc.).

 

If you are working in a designated room

Since the room is used only for work, the percentage Of your home used as a work space is also the percentage Of your

work space used for employment purposes.

A = Size of work space (designated room or shared area)

B = Total finished area of home

C = Percentage of your home that you used as a work space (rounded two decimal places)

C AE x 100

 

If you are working in a common (shared) area

You need to calculate the percentage of the work space that was used for employment purposes by providing the

numbers of hours worked in that space within a calendar week (7 days or 168 hours).

D = Number of hours (hours worked in a work week)

E = 168 hours

F=D/E

C = Percentage of your home that you used as a work space (rounded two decimal places)

C = A/B x F x 100

[TaxNovice83]

Thank you @Geo123 that clarifies my first question.   

Any guidance on the rest?   For example, gas used to heat a pool cannot be separated from the gas used to heat water as they are on a single meter, so we just continue using the % of space as described?  Similarly, if we both are eligible to claim expenses, can we each claim our 'portion'? 

[Geo123]

Hello TaxNovice83,

You are welcome.  Sorry I can not provide guidance, please contact the CRA.  

Please contact the CRA at 1-800-959-8281

CRA

https://www.canada.ca/en/revenue-agency/corporate/contact-information.html