5 October 2018 APFF Roundtable Q. 16, 2018-0768871C6 F - Dépenses de bureau à domicile et d’automobile -- summary under A

In the course of a discussion of the deductibility of home office and automobile expense of an independent contractor where the property is held in co-ownership, CRA stated:

Where a property is acquired in co-ownership, the CRA is of the view that the capital cost of the property to the taxpayer is the capital cost of its undivided interest in the property.