McInnes - Tax Court finds that services provided at a furnished chalet were insufficient to render it a non-rental property

In finding that a chalet which was rented out on a furnished basis was a rental property rather than a source of business income (so that the rental property restriction rule in Reg. 1100(11) applied), Masse J stated that this conclusion will be reached where the taxpayer "cannot demonstrate that the range of services provided by her are such that the [rental] payments can in substantial part ["bonne partie"] be attributed to such services."

Neal Armstrong. Summary of McInnes v. The Queen, 2014 CCI 247 under Reg. 1100(14).