Business use of home - 'post covid'

Tax Topics
1

I am reviewing the business use of home post covid. many clients are working at home with side business or self employed. when i review applicability of expenses - cra does indicate principal place of business, dedicated space to earn income - these are ok.
Criteria of using it on a regular and ongoing basis to meet your clients, customers, patients.
Many clients have home offices but don’t meet clients there - consultants, real estate agents etc.
I am dealing with few with repairs and maintenance costs as well, with little 2125 income

this is also an issue for corporate clients having owner/shareholders charging rent income. understandably there should be an offset to client personal taxes. however, many aren’t doing this

any thoughts/experience appreciated.

thank you

2

If properly done, the use of home office is just a reimbursement of expenses. None of my corporate clients ever bothers to put it onto their personal taxes, but very good records are always kept. I’ve spoken to a (level 2?) CRA agent about it, and they agreed with me that there’s really no point in wasting time with it, since it’s just an expense flow-through.

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