Poonam is employed by XYZ Ltd. and is paid a salary of $45,000 / year. She works as a customer support specialist and assists customers with any technical product issues. There is no central office for customer service as everything is performed remotely. The employer has signed form T2200 for 2021. Poonam uses the spare room in her apartment as her office. The office measures approximately 200 sq feet. The total apartment is 1,200 sq ft. Poonam brought the following receipts for 2021. She paid the following: rent for the apartment $20,000; home insurance $400; apartment utilities $700 / month (for the full 12 months); property taxes $1,200 (for the year); and repairs/maintenance $2,000 (not paid by the landlord).

Poonams husband Mark also works at XYZ Ltd. however, he works in the sales department. As part of his employment contract he travels for work across the country meeting with customers and signing up new corporate customers/clients for the company. He is required to pay for his own vehicle and promotional expenses. During 2021, Mark drove 75% for employment purposes. Marks base salary is $75,000. He earned $20,000 in commissions in 2021. Of this amount, $15,000 was paid in January 2022. The employer signed form T2200 for 2021 where the employer confirmed certain terms for employment and that no reimbursements were provided to the taxpayer.

Mark incurred (and paid) for the following expenses in 2021:

Driving expenses: fuel $2,000; vehicle insurance $2,200; repairs/maintenance $1,500; and leasing costs of $750 / month (ignore the impact of HST).

Other expenses: total for meals and entertainment $9,000. Of this $9,000 total, Mark provided receipts for personal lunches in the amount of $1,000.

Other expenses: promotional materials $1,300.