Business Expenses for individual that is employed full time and part-time freelancer at home

[johnparillo]

Hello, I'm looking for some clarification on business expenses for the following context.

• I own a property
• I'm a full time employee
• I'm a freelancer part time.  I do freelance work in my home office. I did about 100 hours in 2021.

Should I claim Electricity Utilities expense

1. On line 9220 only
2. On line 9945 only (Part of Business-use-of-home expenses)
3. Or both?

Which one and why?

Thank you

John

[TurboTaxSusan]

You would enter the expenses on Line 9945. Line 9220 is for expenses that are not related to working from home, ex: you have a storefront or commercial unit, etc... which you pay expenses for. This Canada Revenue Agency (CRA) page has more information: Line 9220 – Utilities

Just remember not to include expenses related to your employment or your rental as part of your business. They go on you T777(S) and your T776.