When calculating the size of my home for home office deduction, do I include a basement in my home's total square footage? My office is upstairs. Basement = below ground.

To calculate the percentage of work space in the home expenses, use the amount in your property assessment. So if your basement is included in your property assessment, you should include it in your home office deduction. 

As per CRA: If the basement is not a finished basement you don't need to include it.

 

How to calculate the work space follow the following link:

Home office expenses for employee  

 

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