When you enter your expenses, you would put them in the boxes based on whether they are GST/HST taxable or Zero rated & exempt. So if you had maintained done and you were charged HST on the price, you would put the total price including HST.
The CRA says you must meet one of the following conditions:
- The work space is where you mainly (more than 50% of the time) do your work.
- You use the work space only to earn your employment income. You also have to use it on a regular and continuous basis for meeting clients, customers, or other people in the course of your employment duties.
So if your employer has put that you only do 20% of your work from home, then you can’t make a claim for work at home expenses.