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: Whether a row house or similar type of unit is categorized as an Apartment/Duplex or House/Trailer for the purpose of the CRA publication RC4054. (2) Would a two unit or three unit dwelling fall into apartment/duplex category as opposed to the house/trailer category?
Position: (1) House/trailer category includes a row house. (2) Apartment/duplex category includes a triplex.
Reasons: Previous interpretation
XXXXXXXXXX 2011-040956
N. Pulandiran
January 11, 2012
Dear XXXXXXXXXX :
Re: RC4054 - Ceiling Amounts for Housing Benefits in Prescribed Zones
We are writing in response to your facsimile of June 7, 2011, and your subsequent email of July 29, 2011, concerning the appropriate categorization of a row house or similar type of unit and a two or three unit dwelling for the purposes of the housing benefit ceiling amounts for prescribed zones without a developed rental market.
We provide the following clarification in respect of the three categories enumerated in RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones.
Common shelter
A common shelter means a bunkhouse, rooming house, dormitory, or accommodation not included in either the apartment or duplex, or house or trailer categories.
Apartment or duplex
An apartment or duplex includes a triplex or other multiple-unit building, but does not include a semi-detached house, row house, or similar accommodation, or a dwelling described under the common shelter or house or trailer categories.
House or trailer
A house or trailer includes a detached, semi-detached or row house, trailer, or other accommodation not included in either the common shelter or apartment or duplex categories.
We trust our comments will be of assistance to you.
Yours truly,
Nerill Thomas-Wilkinson
Manager
for Director
Reorganizations Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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