The following documents should be included:
- Letter from employer permitting remote work – including the period that remote work was allowed and where available dates that the employee did not report to the office.
- Floor plan showing dedicated space and calculation of proportion in relation to total buildings on the property (this does not need to be a municipal or council plan of the home, but can be an informal but accurate drawing of the floor plan).
- Photographs showing dedicated space, specifically equipped.
- Schedule showing calculation that work was mainly from home – in other words, showing that more than 50% of all work for the year was from the home office, including any supporting evidence.
- Actual invoices of claimed expenses with proof of payment.
- Schedule of amounts claimed and apportionment calculations.