A basement apartment in the house inhabited by the taxpayer, which had a kitchenette, bedroom and bathroom, was accessible only through an exterior door and had its own municipal address, was not part of the taxpayer's principal residence since the evidence produced showed that the taxpayer did not ordinarily inhabit the basement during the year in which the house was sold.
Topics and taglines
Tagline
basement apartment was separate from principal residence
Words and phrases
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338158
Extra import data
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"field_legacy_header": "<strong><em><a name=\"Boulet\"></a>Boulet v. The Queen</em></strong>, 2010 DTC 1015 [at 2602], 2009 TCC 261",
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