Temporary home lodging as self-employment business expense

[Sean S]

My spouse is a physician. We're both attending university outside of Canada, and at the start of the pandemic she returned to BC where she's professionally licensed to work for 6 weeks. Since we no longer have a residence there she rented an apartment while she was there. All income she earned while she was there is considered self-employment income. As soon as her employment ended she left the apartment. Her only reason for being in BC was to work during the pandemic. Can she claim the apartment rent as a travel lodging business expense?

[ayseleren18]

Thank you for choosing TurboTax, 

Your wife may be able to claim these expenses as "travel expenses" as mentioned by CRA.

As per CRA, your wife can deduct travel expenses she incurs to earn business and professional income. Travel expenses include:

• public transportation fares
• hotel accommodations
• meals

You should contact CRA for confirmation of the eligibility of this claim. By confirming that the claim is valid with them, you can avoid penalties and interest on a disallowed deduction.