from every tax accountant I've ever spoken with, you cannot write off jack in terms of square footage or electric if you are a renter. You must own the home. So, I'm not sure where you're getting this from.... unless it's different in Canadia.

And why would you have to pay back your deduction if you sell your home and move? That's the most ridiculous thing I've ever heard. That's like writing off computer equipment, and then having to repay the deduction if you sell it next year.....

My mother has been writing off half her house every year for decades..... so by your statement, should she decide to sell and move next summer, she'll have to pay back 30 years of tax deduction?

I don't think so.