SELF-CONTAINED DOMESTIC ESTABLISHMENT (SCDE)

In a March 2, 2015 Technical Interpretation (2014-0527281E5, Dagenais, Anne), CRA clarified that even if the individual does not own or lease the property but is responsible for it and pays expenses on a regular basis, the location may be a SCDE. Where the payments are random or irregular, it will not be a SCDE.

For further information see VTN Monthly Tax Update Seminar, Issue No. 409