2 March 2015 External T.I. 2014-0527281E5 F - Tenir un établissement domestique autonome -- summary under Paragraph 118(1)(b)

In affirming the position taken in 2013-0484781E5 F, CRA stated:

[I]f an individual is not the owner or the tenant of a self-contained domestic establishment (or the co-owner or the roommate) but pays the expenses of the self-contained domestic establishment on a regular basis because the establishment is under his or her responsibility…[then] the individual maintains a self-contained domestic establishment. …

Furthermore, if [the] individual… [instead] only contributes to certain expenses of another person who maintains a self-contained domestic establishment, in a random and irregular manner,…[then] the individual does not maintain a self-contained domestic establishment.

In… 2013-0484781E5…the individual contributed only randomly and irregularly to the expenses of the person maintaining the self-contained domestic establishment.

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