If your wife receives a T2200 - Declaration of Conditions of Employment from her employer that states she performs more than 50% of her duties at home, she can claim "Workspace in the Home Expenses". The type of expenses which can be claimed differ between Salaried and Commission employees.
This CRA guide explains in detail which expenses can be claimed: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4044/employment-ex...
