During 2023, Emily worked as a financial controller for Vector Industries (VI) and earned a salary of $150,000. VI downsized its office space after the pandemic, and adopted a hybrid working policy whereby employees could work from home 4 days a week. Given the smaller office footprint, it would not be possible for all VI employees to report to the office on the same day, so the hybrid arrangement is required to ensure that the building's fire code regulations are followed. Emily worked from her home office 4 days per week during 2023. 

Emily's home office is about 12% of the total square footage of her home. Emily's role is not client facing, so she does not meet with clients of VI at her home. Emily has summarized the following expenses related to her home: Mortgage interest $ 29,000 Property tax 7,200 Utilities 2,400 Internet 1,128 New office furniture 1,750 Coffee beans 130 The amounts above represent the cost incurred for the entire home (and for the entire year).

 

Based on Canadian Tax Laws Emily is unsure if she qualifies to claim home office expenses on her tax return, and how much her maximum deduction?