receiving an average of 7 phone calls a night from patients qualifies as using the space on an ongoing and regular basis for employment,In a recent Tax Court of Canada ruling, a physician was permitted the home office expense deduction even though he was not actually meeting patients there. In this case the court noted that:
receiving an average of 7 phone calls a night from patients qualifies as using the space on an ongoing and regular basis for employment,
the Tax Act states "meeting clients" but this does not require their physical presence,
the phone calls could not be taken without the use of the work space, and
administrative work following the phone calls was also performed in the work space
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