I use a portion of my home as an art studio and office but also rent space in an art gallery to display my art . Where do I claim that rent?

[lesliefranklin]

My home is where I would consider that I 'conduct/create' my product (artwork).  I enter art shows but also show in a gallery which not only takes a commission but also charges a monthly fee to artists for the space. I have completed my 'home as business' expenses portion but I don't  know where to put the rent paid to a gallery. 

[Delphision · Accepted solution]

Be careful about claiming too large a portion of your home as a business expense. 

Per CRA:

You can deduct expenses for the business use of a work space in your home, as long as you meet one of the following conditions:

• it is your principal place of business; or
• you use the space only to earn your business income, and you use it on a regular and ongoing basis to meet your clients, customers, or patients.

and:

The amount you can deduct for business use of home expenses cannot be more than your net income from the business before you deduct these expenses. In other words, you cannot use these expenses to increase or create a business loss.

Having added that caveat, since you are presumably earning income, the rent for the gallery would go in your T2125 for self-employment, on line 8910.