An individual who cames on a business as a sole proprietor and meets the requirements to claim home office expenses cannot deduct CCA on the home that is owned.

A$.$ False, while employees are prohibited by ITA $18(12)$ from claiming CCA on a home in which a home office is located, there is no similar restriction with respect to the carrying on of a business.

B$.$ False, according to ITA $18(12),$ CCA can be claimed on any home office location.

C$.$ True, according to ITA $18(12),$ CCA cannot be claimed on a home office because the space is also for personal use.

D$.$ True, businesses are prohibited by ITA $18(12)$ from claiming CCA on an office regardless of where the office located.