7 January 2016 External T.I. 2015-0610201E5 F - HBP-Acquisition of a condominium unit -- summary under Self-Contained Domestic Establishment

After noting in the context of applying s. 146.01(2)(a.1) that “[CCRA] generally considers an individual's principal place of residence to be the place where the individual maintains a self-contained domestic establishment,” CCRA went on to state:

The Agency considers a residence to be a self-contained domestic establishment if it is a residential unit to which access is restricted and which has a kitchen, bathroom and sleeping space. …

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d7 import status
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