Groceries is a specific item that is included in the supplies section on the first page of the T2125. It does not go into the business use of home percentages at all. Supplies are everything from pens and paper, toilet paper, wipes, soap, glue, batteries, food, party supplies, etc. Business use of home percentage is for household bills like utilities, mortgage interest, property tax, etc. Not understanding why people seem to be using the same percentage for food as they are for heat and water. That makes no sense at all.