A home-based business is one where an area of your home is set aside and used as a place of business. 

If you operate some or all of your business from your home, you may be able to claim tax deductions for home-based business expenses.

The types of expenses you can claim depend on how you operate your business out of your home. You can only claim deductions for the business portion of your expenses. 

Even if your home is not your place of business but you do some work from home, you may still be able to claim a deduction for some of your expenses relating to the area you use.

Your business structure affects what deductions you can claim and your responsibilities.