如果是自己的房子，而且你在家办公时，在运用Business use of home expense 报税时，里面包括了你房子的capital cost allowance，因此以后你卖房子时，会影响到Capital Gain.Gain.
“The capital gain and recapture rules will apply if you deduct CCA on the business use part of your home and you later sell your home.”
“Since these properties may wear out or become obsolete over time, you can deduct their cost over a period of several years. This yearly deduction is called a capital cost allowance (CCA).”
Claiming capital cost allowance (CCA) - Canada.ca
Information for businesses and professional activities on how to claim CCA, classes of depreciable property, personal use of property, treatment of capital gains, non-arm's length transactions, and more.
