Denis v. The Queen, 2008 DTC 2004, 2007 TCC 656 -- summary under Self-Contained Domestic Establishment

Bowman C.J. accepted the position of the taxpayers that the only portion of a (4,448 square foot), two-storey building, that had been constructed for use in a bed and breakfast operation and which had separate entrances from outside for each of the five private guest rooms which was a self-contained domestic establishment was a 504 square foot private area which the taxpayers used for sleeping and other private use and which was not available to the guests. The fact that friends and family occasionally stayed in the guest rooms and the fact that the taxpayers used the kitchen and laundry (situate outside the private area) for both business and personal use did not turn the entire house into a self-contained domestic establishment.