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Self-employed
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As per CRA, this is determined by multiplying the eligible expenses from 1) 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 workspaces in the home. For more information, see Determine your work space use.
You should multiply eligible expenses by your employment-use percentages separately and both of you can claim separately.
Please visit the article on Frequently asked questions – Home office expenses for employees to learn more about home office expenses.
May 6, 2021
8:06 AM