A corporation carries on a personal services business (PSB). Is it possible for the employee to personally deduct, from the employee’s otherwise-determined employment income, expenses in respect of the employee’s home office under subsection 8(13)? The employee’s home is the principal place of business of the corporation and the form T2200 will be completed by the employer, i.e., such corporation.
CRA indicated that there would be deductibility if the usual conditions in ss. 8(13) and 8(1)(i) were satisfied.