Since at common law "rent" connates only a payment arising out of a landlord-tenant relationship, home office expenses of the taxpayer (i.e., a pro rata portion of mortgage interest, municipal taxes, insurance premiums and utilities) were not deductible. [C.R.: 248(1) - "former business property"]
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Drupal 7 entity type
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Drupal 7 entity ID
338857
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"field_legacy_header": "<strong><em>Felton v. MNR</em></strong>, 89 DTC 233 (TCC)",
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