Home office expenses are typically reported on Line 30 of the T2125 Statement of Business or Professional Activities form in Canada. This form is used by self-employed individuals or sole proprietors to report their business income and expenses. Home office expenses fall under the category of Business-Use-of-Home Expenses, which can include a portion of rent, utilities, property taxes, insurance, and maintenance costs, depending on the percentage of your home used for business purposes.

If you are an employee working from home, you may be eligible to claim home office expenses on your personal tax return. In this case, the expenses are typically reported on Line 22900 (Other Employment Expenses) of the T1 General Income Tax and Benefit Return. However, you must meet specific criteria, such as being required to work from home by your employer and having a signed T2200 Declaration of Conditions of Employment form from your employer.

Key Points to Consider:

1. Eligibility: Ensure you meet the criteria for claiming home office expenses, whether as a self-employed individual or an employee.
2. Calculation: Calculate the percentage of your home used for business purposes to determine the deductible amount.
3. Documentation: Keep detailed records and receipts for all expenses claimed.
4. CRA Guidelines: Follow the Canada Revenue Agency (CRA) guidelines to ensure compliance and avoid potential audits.

If you are unsure about how to claim home office expenses, consult a tax professional or refer to the CRA website for detailed instructions.