If the business pays for the space it occupies, that rent comes off its income. On Form T2125, it goes on line 8910, Rent.
What belongs here
Rent you incurred for property used in your business — for example, the land and building where your business is situated.
What does not belong here
Rent for a workspace in your home. That part has to be claimed as business-use-of-home expenses, in the home-office part of the form, not here. It is worked out from the space you use rather than from a rent cheque.
Leases of things rather than places. A computer or equipment lease is claimed as other expenses on line 9270, and a leased passenger vehicle is claimed with your vehicle costs on line 9281.
The CRA's page doesn't say where a coworking membership belongs. It is neither clearly rent for a building nor an equipment lease, so it is worth flagging the invoice rather than assuming.
What to keep
Keep a record of all your income and expenses, with the documents behind them. For rent, that means the lease and the landlord's receipts or invoices, showing who was paid, the date, and the period covered.
Don't send them in with your return. Keep them in case the Canada Revenue Agency (CRA) asks to see them. Business records follow the same six-year retention rule as your personal documents.
Official CRA sources
Source: Canada Revenue Agency (canada.ca). Not tax advice.