I use all of the upstairs for the daycare except for one room for work. Does the kitchen, bathroom, living room, dinning room, and naproom count as rooms I use for work?

I run a home daycare and I use all of the top floor.

Investors and rental owners

If you use those rooms to operate your daycare, you can include them in your claim. BUT, be sure to consider what amount of the time you use them JUST for the business of running the daycare and only use that percentage in your calculation. For example, if you use that bathroom outside of business hours too (i.e. for personal/family use), exclude that portion of time from your claim.

The CRA frequently takes a second look at business-use-of-home claims so you'll want to make sure your claim can stand up to scrutiny, to avoid a reassessment or challenge.