The work space in the home must be the place where the employee principally performs the duties of the office/employment, or used exclusively for earning the office/employment income and used regularly and continuously for meeting customers (including clients and patients) and others in the ordinary course of performing the office/employment duties.
If your wife qualifies, she can deduct a percentage of the rent, heat, utilities and incidental repairs. No mortgage interest or capital cost allowance can be claimed.
If your wife qualifies, she can deduct a percentage of the rent, heat, utilities and incidental repairs. No mortgage interest or capital cost allowance can be claimed.