In 2014-0550971E5, the CRA was asked to comment on the ownership of a principal residence. For health reasons, the taxpayer’s parents transferred their legal title of their house to the taxpayer, but the parents continued to reside in the house and paid all the associated expenses. The CRA commented that the determination of whether the parents retained beneficial ownership of the home is a mixed question of law/fact that can only be determined after a complete review of all relevant facts.