The “business use of home” section
pertains to the t2125 of the individual rather than the partnership/couple. So
if you enter home office expenses on Spouse A’s t2125, it will only deduct
itself from Spouse A’s business income, even if Spouse A & Spouse B have
indicated they are partners. So you would have to split the “gross” expense
amount between the two spouse’s t2125s, if you want it to show on both returns.
Ex: Bekka & Tom spent $2000
on electricity. If they share a business 50/50, then each would put $1000 as
their “business use of home” electricity cost. If they both use 1 room out of a
10 room house then each would get $100 claimed as an expense. If Bekka includes
all $2000 on her own t2125, and Turbo includes $0, then Bekka would have an
expense claim of $200, while Turbo would show $0.
