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Do you operate a business out of
your home?
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Is the space set aside for exclusive
use in the business or is it the principal place of business?
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Is the taxpayer required by the
employer to provide a home office?
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Is the home office the primary place
where you perform your duties of employment or is it used on a regular and
continuous basis for meeting customers?
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Do you have a completed Form T2200?
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What portion of the home is used for
business purposes?
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Should the expenses be prorated on
any other basis?
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What are amounts spent for:
utilities, maintenance and repairs including light bulbs and cleaning
supplies, rent, insurance, property taxes, mortgage interest