A lake front lot to which the taxpayer drove his mobile vans from his Vancouver residence for weekends and vacations qualified as his principal residence on the basis that it was subjacent or contiguous land which contributed to his enjoyment of his vans, and on the basis that "a person may ordinarily inhabit more than one housing unit in a year if he does so in the course of the customary mode of his life." However, a second lot to which the septic system of the first was connected, did not qualify.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338153
Extra import data
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"field_legacy_header": "<strong><em>Flanagan v. MNR</em></strong>, 89 DTC 615 (TCC)",
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