Business-use-of-home refers to the expenses that the Canada Revenue Agency allows you to deduct on your income taxes when you operate your business out of your home. The CRA indicates that you must operate your business solely from your rented or owned residence to qualify for the tax deduction. Typical business-use-of-home expenses include utilities, home maintenance, mortgage interest and property taxes. The CRA recommends using a basis such as the area of your home office divided by the total area of your residence to determine how much of your expenses you can deduct. Report your business-use-of-home expenses on Form T2125.