housing unit

8 November 2005 External T.I. 2005-0148091E5 F - Résidence principale-deux unités de condominium -- summary under Principal Residence

A couple purchased a condo beneath the one they had been occupying as their home and did work to connect the two units by interior staircase. Before finding that the two units did not constitute a single housing unit for purposes of the principal residence exemption, CRA stated:

21 January 2016 Ordre des CPA du Québec Personal Taxation Roundtable Q. 9, 2016-0625141C6 F - Principal residence - duplex -- summary under Principal Residence

An individual purchases a duplex to support and provide care to an elderly parent, and renovates it so a door now provides interior access between the two units. Meals are mostly are prepared and taken (with the parent) in the living space of the owner and the owner’s family. On resale of the property, would there be a disposition of one or two housing units? What if the duplex belonged to the parent? CRA responded (TI translation):

By services, 28 November, 2015

Boulet v. The Queen, 2010 DTC 1015 [at at 2602], 2009 TCC 261 -- summary under Principal Residence

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.

housing unit

housing unit

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