CRA indicates that the CERS cannot be claimed for an occupied residence, even where the claimant is not the occupant

CRA confirmed that a residence, occupied as such by an individual unrelated to an eligible entity but used by an eligible entity in its business, does not qualify as a qualifying property for purposes of the Canada emergency rent subsidy (“CERS”) rules given the exclusion for a self-contained domestic establishment, i.e. it does not matter that the eligible entity (or a person not dealing at arm’s length with the eligible entity) is not the one occupying the property as a residence.

Neal Armstrong. Summary of 23 November 2021 External T.I. 2021-0881361E5 under s. 125.7(1) - qualifying property.