18 February 2003 External T.I. 2003-0182325 F - RAP LIEN PRINCIPAL DE RESIDENCE -- summary under Paragraph 146.01(2)(a.1)

A couple (Mr. and Ms. X), currently live in an apartment which they rent from the co-owners, who include Ms. X. Can they avail themselves of the HBP rules for the purchase of a new residence? In responding negatively, CCRA first noted that s. 146.01(2)(a.1) provided that a joint owner of a housing unit is deemed to have an owner-occupied housing unit if the housing unit is inhabited by the individual as the individual’s principal place of residence at that time, and then stated:

[CCRA] generally considers an individual's principal place of residence to be the place where the individual maintains a self-contained domestic establishment. According to subsection 248(1), a self-contained domestic establishment is a dwelling-house, apartment or other similar place of residence in which place a person as a general rule sleeps and eats. The Agency considers a residence to be a self-contained domestic establishment if it is a residential unit to which access is restricted and which has a kitchen, bathroom and sleeping space. …

… Mr. and Ms. X will not be able to avail themselves of the HBP rules … .

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