Employee home office expenses cannot include property taxes or insurance

In general, expenses related to an employee's home office cannot include property taxes or insurance.

CRA previously indicated that property taxes and home insurance costs associated with maintaining an employee's home office may be included in their expenses, except for commission employees under s. 8(1)(f).

However, CRA has now corrected this statement, stating that property taxes and home insurance premiums are not deductible for taxpayers claiming a deduction under paragraph 8(1)(i).