See Also
Denis v. The Queen, 2008 DTC 2004, 2007 TCC 656
Bowman C.J. accepted the position of the taxpayers that the only portion of a (4,448 square foot), two-storey building, that had been constructed...
Sudbrack v. The Queen, 2000 DTC 2521, Docket: 98-2386-IT-G (TCC)
The taxpayer and his spouse operated a tourist guest home and used 15% of the area of the home as a private living area ("consisting of a bedroom,...
Administrative Policy
S4-F2-C2 - Business Use of Home Expenses
Restricted access requirement
2.6 ... A residence is considered to be a self-contained domestic establishment if it is a living unit with...