Assertion: office's use | /r/HasProperty | ancillary
Facets:
Source sentences:
text: However, it is the CRA’s practice not to apply the partial change in use rules and resulting capital gains tax implications if the following conditions are met: the income-producing use is ancillary to the main use of the property as a residence;
text: use is ancillary to the main use of the property as a residence; there is no structural change to the property; and
text: Whether the use of a work space in a home is ancillary to the main use of a home as a residence in any particular case is a question of fact.