For self-employment, can I claim the amount of a special levy on my condo, along with my regular strata fees?

[joandev]

I'm self-employed and do some work from home (a condominium). I claim a percentage of my home expenses for my business. One of those expenses is strata fees. Last year by building had a special assessment. My question is: can I also claim the amount of the special levy along with my regular condo fees? 

[Bsch4477]

To back up a bit, realize that you can only deduct a home office if the space is used exclusively and regularly for business.  For example, if you or your family watch TV in that room, it doesn’t qualify. 

Having written that, a business office percentage of the special levy can be deducted but only if the levy was for repairs, maintenance, etc.  If it was for improvements like a new roof, it would not be a deduction