I-3 - Taxation Act

Section 62.1 Disposition versions

2006-03-01

62.1. Notwithstanding section 62, no amount may be deducted in computing an individual’s income for a taxation year from an office or employment in respect of any part, in this section and sections 62.2 and 62.3 referred to as the “work space”, of the self-contained domestic establishment in which the individual resides, except to the extent that the work space is either

(a)  the place where the individual principally performs the duties of the office or employment, or

(b)  used

i.  exclusively during the period in respect of which the amount relates for the purposes of earning income from the office or employment, and

ii.  on a regular and continuous basis for meeting customers or other persons in the ordinary course of performing the duties of the office or employment.

1993, c. 16, s. 35.