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

a
87
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
16
v
9
w
23
y
2

11 June 2013 External T.I. 2013-0484781E5 F - Établissement domestique autonome

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b)
contributing to the expenses of the owner and co-occupant does not qualify

In finding that a single mother with minor children who lives with her parents and contributes to some expenses incurred by her parents in relation to the home could not receive the wholly dependent person credit, CRA stated:

If the individual is not the owner or renter of a self-contained domestic establishment (or co-owner or co-renter) but contributes only to certain expenses of another person who maintains a self-contained domestic establishment … the individual does not maintain a self-contained domestic establishment.

Words and Phrases
maintain a self-contained domestic establishment