Time to put your year end expenses together!  CRA allows you to “deduct part of your maintenance costs such as heat, home insurance, electricity, and cleaning materials. You can also deduct part of your property taxes, mortgage interest, and CCA. To calculate the part you can deduct, use a reasonable basis such as the area of the work space divided by the total area of your home.”

Line 9945 – Business-use-of-home expenses