Self-Contained Domestic Establishment

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...

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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,...

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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...

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