Can a apartment outside of Canada that I remotely work/live in be used for the business-use-of-home?

Is the income made outside of Canada?

I work on a freelance basis for clients in Canada from my desk outside of Canada.

I'm a non resident now.

As I previously mentioned, I believe it's  allowable deduction because office rent is always an expense against income to arrive at taxable income.

I agree with Taxnano

It appears your home office is allowable deduction because this where you reside and work. What's your filing status resident  or non resident?