Words and Phrases - "maintains a self-contained domestic establishment"

The son of the taxpayer , who was born in 1986, had annual taxable income of $12,000, which was used to cover the cost of the residence for him and his mother, claimed the wholly dependent person credit in respect of his mother, who had an annual taxable income of $3,500 and who received the Canada Child Tax Benefit in respect of him.

In finding that the s. 118(1)(b) credit was not available, the Directorate stated that “even though the monthly rent is paid from the son's income, this does not mean that the son himself administers the payment of the rent and takes responsibility for the management of financial matters relating to the accommodation” so that there were “arguments for saying that the son is not maintaining a self-contained domestic establishment" and that the "fact that the accommodation is paid for out of the son's income is not sufficient to say that he is providing for his mother's basic needs or necessities on a regular and consistent basis" and that “it is the son who is dependent on the mother and not the other way around.”