You don't actually pay yourself anything. In the calculation for business use of the home one of the figures you need to include is the number of hours the home was in use to run your business. You can use a figure over 24 or you can use a total number of hours over 168 (total number of hours in a week). Either number gives the same answer. The actual calculation is in the using your home for daycare brochure on the revenue canada website. It therefore isn't income that you earn but an additional deduction that you can take from what you were paid by the daycare parents.