Tsenkova v. The Queen, 2013 TCC 321 (Informal Procedure) -- summary under Subparagraph (a)(iii)

By services, 28 November, 2015

The appellant acquired a condominium unit for investment purposes, and leased it to a company ("Premier Suites") under an agreement which stated: "Landlord agrees that the intention of the Tenant is to sub-let the premises to corporate executives for the purpose of providing temporary accommodation."

Sheridan J found, notwithstanding this clause, that the appellant intended that the unit be used by a long-term occupant, and that the first subtenant in fact used the unit continuously as a residence for more than a year. Accordingly, and applying interpretation principles in Melinte, the property was a qualifying residential unit.

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expectation not governed by lease terms
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