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 |