8 December 2011 External T.I. 2011-0421051E5 - Principal residence - Bed and Breakfast -- summary under Paragraph (e)

In providing a brief review on whether operating a bed & breakfast (B&B) on a property would make the principal residence exemption unavailable on that property, CRA indicated (referring to para. 32 of IT-120R6) that "whether use of a portion of the property as a B&B operation is ancillary to the main use of the property as the taxpayer's principal residence are ultimately questions of fact."