Where do condo maintenance fees go when claiming home office expenses? Under GST taxable or HST taxable? and what falls under the exempt column?

[TurboTaxSusan]

You would choose which column to put the expense in based on whether you paid GST or HST on the expense. 

This CRA page has examples of whit is Exempt/Zero rated: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-col...