24 May 2007 Internal T.I. 2007-0235681I7 F - Frais de bureau à domicile -- summary under Subsection 18(12)

The Directorate confirmed that, notwithstanding Jha, it maintains its position that the deduction restriction in s. 18(12) apply only where the individual incurs home office expenses to earn income from business, not from property (here, using a home office to manage rental properties).

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