Not sure if this is relevant, but my employer is not a GST/HST registrant so I can't claim those expenses.

When filling out the Work-Space-In-The-Home-Expenses, you have to enter Expenses which you incurred for the entire home or the office space.
When selecting electricty for example, on the right side, there are 3 options: GST taxable / HST taxable / Zero Rated or Exempt.

I want to claim electricy/water/heat & rent. Which of these 3 fields should I fill out?