CRA states that a legally non-severable farm that is used both in farming and as a residence is one property for purposes of the s. 110.6 principal-use tests

A husband and wife equally own a partnership which for some time has been holding land which as to 80% was used in the farming business and as to 20% was used for their residence (with the residence not being legally severable). CRA indicated that because under the Quebec Civil Code “an owner of an immovable (for example, a piece of land) is the owner by accession to all structures and works located on the immovable,” the land was to be treated as one indivisible property for purposes of determining under the “interest in a family farm or fishing partnership” definition whether the land was used principally (over 50%) in a Canadian farming business. (The common law is the same.)

Neal Armstrong. Summary of 6 October 2017 APFF Roundtable, Q.16 under s. 110.6(1) - “interest in a family farm or fishing partnership" - s. (a)(i).