Restricted access requirement

2.6 ... A residence is considered to be a self-contained domestic establishment if it is a living unit with...

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Meaning of principal place of business

2.11 ... The word principal is not defined in the Act but in this context is generally understood to refer...

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Apportionment of expenses

2.18 The expenses should be apportioned between business and non-business use on a reasonable basis. A reasonable...

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Business-by-business carryforward

2.42 ...

Example 5

... Mrs. D decides to close her nail salon business in Year 4 and replace it with a...

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Exception re ancillary use

2.43 ... [I]t is the CRA’s practice not to apply the partial change in use rules and resulting capital gains tax...

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