For a home based corporation to write off rent related expenses you have to charge “rent” to your corporation. The amount is taxable to you, but will be offset by the equivalent amount which you have paid such as utilities or property taxes.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."