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 (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
7 January 2016 External T.I. 2015-0610201E5 F - HBP-Acquisition of a condominium unit
After noting in the context of applying s. 146.01(2)(a.1) that “[CCRA] generally considers an individual's principal place of residence to be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(2) - Paragraph 146.01(2)(b) | meaning of vacant possession | 46 |
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...
20 September 2001 External T.I. 2001-0070705 F - ETABLISSEMNT DOMESTIQUE AUTONOME
Before finding that work premises attached to principal residence with the same municipal address likely were part of the individual’s...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(12) | work premises attached to principal residence with the same municipal address likely were part of the individual’s self-contained domestic establishment | 52 |