Words and Phrases - "self-contained domestic establishment"

Respecting the interpretation of "maintained at another location a self-contained domestic establishment as the taxpayer’s principal place of residence” in subparagraph 6(6)(a)(i), CRA stated:

For the purposes of subparagraph 6(6)(a)(i) and paragraph 118(1)(b), it is our general position that an individual maintains a self-contained domestic establishment if the individual owns or rents a self-contained domestic establishment which is the individual’s principal place of residence and for whose maintenance the individual is responsible, alone or with other persons.

However … if an individual is not the owner or tenant of a self-contained domestic establishment (or the co-owner or co-tenant) but pays the expenses of the self-contained domestic establishment on a regular basis because of the individual’s responsibility for the establishment, we are generally of the view that the individual maintains a self-contained domestic establishment.