My wife has a full time job but works from home and uses vehicle for transport. Can she claim office space, vehicle expenses etc not covered by the employer?

1. To be able to claim home office expenses, her employer will need to fill out Form T2200.

2. Complete on her return the T777 - Statement of Employment Expenses form.

For more info: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/229/cmmssn/hm-eng.html