Words and Phrases - "housing unit"

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8 November 2005 External T.I. 2005-0148091E5 F - Résidence principale-deux unités de condominium

Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence
two stacked condos connected by an interior staircase constituted two housing units

A couple purchased a condo beneath the one they had been occupying as their home and did work to connect the two units by interior staircase....

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Words and Phrases
housing unit

21 January 2016 Ordre des CPA du Québec Personal Taxation Roundtable Q. 9, 2016-0625141C6 F - Principal residence - duplex

Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence
interior access door to other unit in duplex occupied by elderly parent, and meal sharing, not sufficient to render as one housing unit

An individual purchases a duplex to support and provide care to an elderly parent, and renovates it so a door now provides interior access between...

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Words and Phrases
housing unit

Boulet v. The Queen, 2010 DTC 1015 [at 2602], 2009 TCC 261

Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence
basement apartment was separate from principal residence

A basement apartment in the house inhabited by the taxpayer, which had a kitchenette, bedroom and bathroom, was accessible only through an...

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Words and Phrases
housing unit
Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Land binding NAL agreement suppressed land's FMV 217
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) benefit conferred when shareholder receives unconditional right thereto, rather than when such right subsequently exercised 356