CRA often reviews claims for expenses related to an office in the home of a business or profession. If you want to claim these expenses, your home office must be either the primary place of business or, you have to meet your customers or clients at your home office regularly. If you have another location for your operations in addition to your home, be sure to keep a calendar with details of the meetings held at your home office. If you are not able to provide evidence of those meetings, your claim could be denied.