how to claim expenses for self employment?

Question

I work at home, and I'm claiming rent as an expense.
on which section do I put it on form t2125
Do I put it on Part 5:Net income before adjustments (rent)
or 
Calculation of business use of home expenses (other expenses)

do I calculate personal use first or business use first because

Income: $8449.35
I work 10/24 hours 7 days a week
House is 84 square meters
Work 39 square meters
Personal 45 square meters
Annual Rent is $2024

If calculated for business first. I can claim $391.55
10/24 x39/84 x$2024= $391.55
(this example was used in the business and profession guide)

But if I calculated for personal use first, I can claim $939.71 under Business use of Home expenses section

45/84 x $2024= $1084.29 for personal use 
2024- 1084.29= $939.71 

See my problem

Sparky · Accepted Answer

I see what happened. 

For those 39 square meters, they are considered part of your personal use 14 out of 24 hours.

14/24 * 39/84 * 2024 = $548.16 which then gets added to the 1084.29 

$2024 - (1084.29 + 548.16) = 391.55

George · Answer

Claim it under business use of home.  

For percentage for personal use take 1 - (10/24 * 39/84) = 80%.  
(That's one minus the business use part).

how to claim expenses for self employment?

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