buksoDoctor dentist physician professional working from
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
The same two tests apply to doctors and other professionals: a home office counts only if it is the principal place of the practice, or it is used only for the practice and patients or clients are seen there regularly. A doctor whose main office is a clinic or hospital, and who does paperwork or charting at home, usually does not meet either test as a self-employed person. If you practise through a professional corporation, your home belongs to you, not the corporation, so the corporation cannot simply claim your home costs; how it can pay for space it uses (for example a reasonable rent agreement) has tax effects for you, so set it up with your accountant. If you are an employee (for example of a hospital), different rules apply and you need a signed Form T2200 from the employer.
Official source: canada.ca