Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: 1. The taxpayer is expressing concern about recent rent increases in his mobile home park.
Position: 1. Advise taxpayer that tenancy issues fall within provincial jurisdiction.
Reasons: 1. CRA is not responsible for tenancy issues.
XXXXXXXXXX
Dear XXXXXXXXXX:
Thank you for your correspondence of January 15, 2013, about the recent increase in rent at your mobile home park.
Although your landlord is operating a business and must file an income tax return, issues relating to tenancy, including rent increases, fall within the jurisdiction of your province.
You may want to review the Canada Mortgage and Housing Corporation Web page at www.cmhc.gc.ca/en/co/reho/yogureho/fash/fash_002.cfm. This Web page includes links to the provincial legislation, publications, and agencies that deal with tenancy issues relating to manufactured home parks in British Columbia.
I trust that the information I have provided is helpful.
Yours sincerely,
Gail Shea, P.C., M.P.
Minister of National Revenue
Robert Dubis
(905) 721-5191
2013-047525
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