The taxpayer, a physiotherapist, worked full time at one physiotherapy clinic, and performed primarily management and administrative functions with respect to a second physiotherapy clinic.
His home office was his principal place of business with respect to the second clinic. Respecting the first clinic, his home office was used exclusively for the purpose of earning income from that business. Furthermore, it had been accepted that a professional could meet with patients by means of making himself available to answer their queries by telephone, and the taxpayer made three to five telephone calls per evening to patients with respect to follow-up matters and also made calls on Saturdays. Accordingly, he satisfied the "regular and continuous" requirement of s. 18(12)(a)(ii).