| Expense | Self-employment income | Commission income | Employment income | 
|---|---|---|---|
| Proportionate share of rent applicable to the office portion | Yes | Yes | Yes | 
| Maintenance costs such as heating, electricity, and cleaning materials | Yes | Yes | Yes | 
| If you own your home and maintain an office: | |||
| Property taxes | Yes | Yes | No | 
| Home insurance | Yes | Yes | No | 
| Mortgage interest | Yes | No | No | 
| Capital cost allowance * | Yes | No | No |