My mother lived with me, my spouse, and my 2 children in my primary (and only) residence for 7 months in 2019. She occupied 1 bedroom and shared use in all utilities and services. She paid us rent while she was here. I've read what CRA has to say and I am uncertain as to whether this should be classified as a cost-sharing arrangement or accommodation sharing / rental income. How do you determine if you are renting below fair market value? What is classified as "a small amount for the upkeep of your house or to cover the cost of groceries"? There seems to be no given monetary threshold. Any input would be appreciated.
