What your CPA has recommended is you receiving rent "income" in the form of a personal service barter, so you would still technically have to report the value of the chef services as rental income.Now it's true, most people don't report barter services, but in this case there is a vast difference between what the tax regulation states vs what people actually do.For example, as a CPA, if I do your tax return in return for mowing the lawn at my house, I would still have to value the amount of your lawnmowing and declare that as income. 

If a lender thought they had to buy-pass the borrower and consult directly with the CRA, there is a declaration that you could be asked to authorize it (similar to what your accountant will have you sign so they can interact with the CRA on your behalf).  

That would be very rare.It is very confusing why they think you have to declare the home as your primary residence unless you are using a loan that requires it, something like FHA.

@Mary MitchellNot sure we have enough info to declare the tenant is suddenly disabled and needs the steps fixed.

My wife and I are living abroad for the foreseeable future and could easily declare the property as our primary but I'm not sure how to evaluate all of this.

Tenants late on rent, send your "muscle" to collect.

But yes, declare any activity the LLC had during that period.

Moving back to my property would then require us to declare my home as our primary for voting and tax matters, but her house's mortgage would still be as a primary.

For covered properties, Section 4024 of the CARES Act clearly prohibits any penalties, late fees, legal notices, or evictions for non payment of rent for 120 days from its enactment (through July 28th) as currently written.If you denied someone housing because of a COVID-19 declaration such as you described, one could argue you were penalizing an applicant and denying them housing based on a violation of federal law, which could possibly be used as ammunition for a lawsuit and/or a Fair Housing complaint. 

Please also let us know if you are not satisfied with the information and amount of communication we are providing.Timeline of Executive Orders issued by Michigan Governor WhitmerMarch 10, 2020 Executive Order 2020-04: no end date.Declared a state of emergency across the state of Michigan until the COVID-19 threat resolved.March 10, 2020 Executive Order 2020-19 end date of April 17, 2020.Temporary suspension of all court ordered hearings & evictions for nonpayment of rent.March 23, 2020 Executive Order 2020-21 end date of April 13, 2020.Temporary suspension of all activities not necessary to sustain or protect life (includes real estate related).April 7, 2020 Executive Order 2020-42 end date of April 30, 2020.Extension of temporary suspension of all activities not necessary to sustain or protect life (includes real estate related).April 24, 2020 Executive Order 2020-59 end date of May 15, 2020.Extension of temporary suspension of all activities not necessary to sustain or protect life (includes real estate related).May 1, 2020 Executive Order 2020-67 end date May 28, 2020.Declared a state of emergency across the state of Michigan until the COVID-19 threat resolved.May 1, 2020 Executive Order 2020-70 end date May 15, 2020.Clarifies temporary suspension of all activities not necessary to sustain or protect life (includes real estate related).May 15, 2020 Executive Order 2020-85 end date June 11, 2020.Clarifies temporary suspension of all activities not necessary to sustain or protect life (includes real estate related).Click here for a list of all Executive Orders issued by Michigan Governor Whitmer