These type of upgrades to your home are considered to be "capital" in nature. They cannot be claimed as expenses and must be added to the Capital Cost of the home itself. If you were to claim Capital Cost Allowance (CCA or depreciation) on the home improvements, you would be eligible for a 4% deduction prorated by the area of the home actually used for business purposes.
With the exception of the paint, this could be considered a "maintenance & repair" expense. If it was for the entire home, enter the cost in the Business Use of Home section. If it was for space you used for your business use only, you can claim as a current expense.
