- the condo is a townhouse - not in a building.
- the condo fees are >$500/month ($6000/year)
- there are not many common areas
- the condo fees cover items such as ALL exterior maintenance (roof, windows, doors, garage doors, exterior brick/foundation, eaves cleaning, window cleaning, lawn care, snow removal, garbage collection, etc) as well as insurance for everything from outwards from the studs.
I'm thinking that basically all of those items would fall under either "cleaning materials", "insurance", and "routine maintenance and incidental repairs" stated here: https://turbotax.intuit.ca/tips/run-a-business-out-of-your-home-what-can-you-claim-2-5713
These are mandatory fees that I have to pay in order to have my house/home office and if I didn't pay them in fees, I'd still have to pay for all of those things separately and include them. So can I deduct the business use portion of them?
EDIT: to be clear, none of the major replacements (roof, windows, doors) covered by this, imo, would be consider capital as they are never to improve, always just to get back to original, ie: worn/broken/leaky shingle roof replaced with shingle roof, dirty leaky windows replaced with new base model windows, doors replaced with similar model newer doors, etc. If we want improvements (ie: I am adding an egress basement window) we have to do them ourselves and then forever assume the cost of repair/replacement/insurance for that window.