A friend posted this on FB today. Better have a look as it affects providers in a big way. If you didn't already hate the Liberals, this might be your tipping point.

"If you are self employed out of your home, the government is going to take a cut when you sell. New this year and retroactive. Just awesome. #thankaliberal"

"8. What do I report when I actually sell my principal residence, if I used part of it as my principal residence and another part for my business or to earn rental income?
If only a part of your home qualifies as your principal residence and you used the other part to earn or produce income, you may have to split the selling price and the adjusted cost base between the part you used for your principal residence and the part you used for other purposes (for example, rental or business). You can do this by using square metres or the number of rooms, as long as the split is reasonable.
Instructions will be provided in the guide T4037, Capital Gains 2016, on how to report the sale of your principal residence in this situation."


http://www.cra-arc.gc.ca/gncy/bdgt/2016/qa11-eng.html