Words and Phrases - "principal place of residence"
23 January 2003 External T.I. 2002-0161405 F - COUT DE TRANSPORT DU CONJOINT
An employee worked temporarily at a special work site and kept a self-contained domestic establishment elsewhere, which remained at his disposal. His spouse came to live with him at the special work site. The employer reimbursed the employee's board and lodging at the special work site and the airfare costs of the employee and his spouse to travel periodically to their home away from the special work site, which occurred 4 or 5 times a year.
CCRA indicated that the spousal presence at the special work site would be an important factor, but would not be decisive of the factual question as to whether their off-site home was the employee’s “principal place of residence.”
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) | transportation costs could include those of a spouse staying with the employee at the special work site | 107 |
18 February 2003 External T.I. 2003-0182325 F - RAP LIEN PRINCIPAL DE RESIDENCE
A couple (Mr. and Ms. X), currently live in an apartment which they rent from the co-owners, who include Ms. X. Can they avail themselves of the HBP rules for the purchase of a new residence? In responding negatively, CCRA first noted that s. 146.01(2)(a.1) provided that a joint owner of a housing unit is deemed to have an owner-occupied housing unit if the housing unit is inhabited by the individual as the individual’s principal place of residence at that time, and then stated:
[CCRA] generally considers an individual's principal place of residence to be the place where the individual maintains a self-contained domestic establishment. According to subsection 248(1), a self-contained domestic establishment is a dwelling-house, apartment or other similar place of residence in which place a person as a general rule sleeps and eats. The Agency considers a residence to be a self-contained domestic establishment if it is a residential unit to which access is restricted and which has a kitchen, bathroom and sleeping space. …
… Mr. and Ms. X will not be able to avail themselves of the HBP rules … .
14 June 2013 External T.I. 2013-0477881E5 F - Régime d'accession à la propriété
Can an individual who had already owned a home in the U.S withdraw an amount from an RRSP under the home buyers’ program? After stating that “where an individual owning a home has lived in it as the principal place of residence, we consider that the individual owned the home as an owner-occupant” and referring to the discussion in Income Technical News No. 31 of the meaning of “principal place of residence,” CRA stated:
The fact that the home was located in the United States does not alter this opinion.