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Claiming portion of residence for self-employment
My wife has a small business that she runs out of our house. I've gone through the "Business Income Summary" page each year (starting in 2023 tax year). The fractional amount of our household expenses seem to be accumulating (I see an amount carried forward which is the total from the previous 2 year.) How do I know what to put in the "Capital cost allowance if being claimed (business part only)" line (assuming that this is where I'd claim to household expenses)?
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Self-employed
The Capital cost allowance section is for equipment, vehicles and other property that you use over several years, not for Business-use-of-home expenses. There is a separate section for that lower down on the page.
As to why the household expenses are carrying forward, the amount you can deduct for business-use-of-home expenses can't be more than the net income from the business before you deduct these expenses. You can't use these expenses to increase or create a business loss. Unused amounts will be carried forward.

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Self-employed
OK. Thanks for the clarification on CCA.
As for the claim of part of the household expenses, your reply cleared that up, too. As the home-based business is, at this point, has not had any net profit, it makes sense that these expenses are simply carrying forward.
Thanks for the quick and helpful response!