As per the CRA: Maintenance and minor repair costs
The maintenance and minor repair costs generally fall into one of the following categories:
- Expenses you paid that relate to the work space as well as other areas of the home. You can claim the percentage of those expenses that relate to the work space.
- Example: Minor repairs of the home furnace or air-conditioner or the purchase of household cleaning products.
- Expenses related to the work space only. You can claim the total amount of the expenses if the amount paid is reasonable.
- Example: Purchase of light bulbs, repainting the work space, or repairing walls or ceilings after the installation of phones, fax machines or other office equipment you used in the work space.
- Expenses related to a part of the house that you did not use as a work space. You cannot claim any part of those expenses.
- Example: Repainting a bedroom that is not used for work.
Rent paid for a house or apartment where you live
- If you rent your home, you can claim a reasonable portion of the rent related to the work space.
- If you own your home, you cannot claim the rental value of the work space in your home.
