CRA stated for purposes of ss. 6(6)(a)(i) and 118(1)(b), its general position was:
that an individual maintains a self-contained domestic establishment if the individual owns or rents a self-contained domestic establishment which is the individual’s principal place of residence and for whose maintenance the individual is responsible, alone or with other persons.
However … if an individual is not the owner or tenant of a self-contained domestic establishment (or the co-owner or co-tenant) but pays the expenses of the self-contained domestic establishment on a regular basis because of the individual’s responsibility for the establishment, we are generally of the view that the individual maintains a self-contained domestic establishment.