I constructed a home office in my garage, where do I declare the expense of this?

[keithbell1970]

I'm self-employed and built a home office in my garage in 2014 and work from there. Total cost of the construction was around $5,000.00. Is there somewhere to claim these expenses or do I do it as a UCC? 

Thanks

[fuzzy · Accepted solution]

You cannot claim this as an expense as the cost is considered as capital in nature.  You will add it as a cost of additions on your Capital Cost Allowance Schedule and claim CCA if you choose to do so.