Home office expenses - Myself and My Spouse - % of Home Allocations

[NAHart]

My husband and I both work from home full time. 

My office is 160 SQFT and my husbands is 55 SQFT (Don't judge!) the total home is 2280 SQFT.

In Ufile I have to enter the % of the home used for personal purposes and not the amount of the home used for office space.  How do I enter this for both of us?  This is how I 

Mine: (2280-160)/2280 = 93% Personal (7% Office)

Husband: (2280-55)/2280 = 97.5% Personal (2.5% Office)

When it comes to entering the actual expenses do I enter the same total expenses for both of us or do I split it between each of us?

Thanks for the help!

 

[Geo123]

Hello NAHart,

T777 Employment Expense – work from home percentage :

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

 

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

[Papet]

Good day NAHart,

You defined the personal percentages correctly.
When it comes to entering the actual expenses you enter the same total expenses for both of you.

You will then be claiming correctly between both of you 9.5% (7% + 2.5%) of the total expenses.