To claim or not to claim: Landscaping and/or Gardening

Here's the link to the archived (which means there is something about this bulletin that CRA doesn't stand behind anymore but they don't tell us what...) IT Bulletin IT296:
http://www.cra-arc.gc.ca/formspubs/prioryear/it296/README.html

The Income TAx Act in S. 20(1)(aa)
http://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-20.html

says that the building or structure must be used primarily for the purpose of gaining or producing income therefore or from a business.
This means that the same rules apply for both rental suites and for home offices. Note key is ... must be used primarily for.. and that's the kicker, is 50% or more primarily for?

When used in the Income TAx Act, All or substantially all of the time means 90% of more...I looked for a definition of 'used primarily' and didn't find anything other than in the archived IT296.

If the home based business isn't using more than 50% of the home for business use, I'd say it's not deductible. If it's over 50%, then you'd have to determine what used primarily for means.

If they are using more than 50%, and if they are corporate, I'd be concerned about the principal residence exemption being limited to the non business use of the home and the business use making it a capital property.

As for gardening, mowing lawns, cleaning up fall leaves, pulling weeds, planting veggies and flowers, as compared to landscaping of grounds around a building or structure used for your business, not sure you can claim, if you look at IT514, there's a distinction made in the wording of
"work space" in home expenses.

I'm not sure that unless the garden is part of your 'work space' that it would qualify as an expense if you take a look at S. 8 (13), it's pretty clear that only expenses relating to the 'work space' qualify.

http://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-8.html
Work space in home (13) Notwithstanding paragraphs 8(1)(f) and 8(1)(i),(a) no amount is deductible in computing an individual’s income for a taxation year from an office or employment in respect of any part (in this subsection referred to as the "work space”) of a self-contained domestic establishment in which the individual resides, except to the extent that the work space is either(i) the place where the individual principally performs the duties of the office or employment, or(ii) used exclusively during the period in respect of which the amount relates for the purpose of earning income from the office or employment and used on a regular and continuous basis for meeting customers or other persons in the ordinary course of performing the duties of the office or employment;(b) where the conditions set out in subparagraph 8(13)(a)(i) or 8(13)(a)(ii) are met, the amount in respect of the work space that is deductible in computing the individual’s income for the year from the office or employment shall not exceed the individual’s income for the year from the office or employment, computed without reference to any deduction in respect of the work space; and(c) any amount in respect of a work space that was, solely because of paragraph 8(13)(b), not deductible in computing the individual’s income for the immediately preceding taxation year from the office or employment shall be deemed to be an amount in respect of a work space that is otherwise deductible in computing the individual’s income for the year from that office or employment and that, subject to paragraph 8(13)(b), may be deducted in computing the individual’s income for the year from the office or employment.