8 February 2010 External T.I. 2009-0335041E5 F - Résidence principale -- summary under Paragraph (a)

Respecting a taxpayer who was the one living in a house owned by his daughter, CRA indicated that neither of them could claim the principal residence exemption, as he was not the owner and was not in a qualifying relationship (e.g., spouse or child) with the owner.

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