20 November 2023 External T.I. 2022-0937331E5 - New Housing Model and Beneficial Interest -- attach -- Principal Residence
gain realized by a tenant under a rent-to-own program would not qualify for the principal residence exemption
Principal Residence
15 July 2024 External T.I. 2023-0990221E5 - Principal Residence Exemption-Condo parking Spaces -- attach -- Principal Residence
more than one parking space potentially may be part of a condo “housing unit”
10 October 2024 APFF Financial Strategies and Instruments Roundtable Q. 9, 2024-1015481C6 F - Crédit d'impôt pour la rénovation d'habitations multigénérationnelles et exemption pour résidence principale -- attach -- Principal Residence
renovation to create a secondary unit for s. 122.92 credit purposes generally means that the whole building no longer can be designated as the taxpayer’s principal residence
27 June 2024 External T.I. 2023-1000391E5 - BC Secondary Suite Incentive Program -- attach -- Principal Residence
principal residence could be claimed for secondary rental suite subject to s. 45(2) election, or balance of home, but not both
Salama v. Agence du revenu du Québec, 2022 QCCQ 718 -- attach -- Principal Residence
the principal residence exemption was available for the whole of a duplex
17 February 2005 External T.I. 2004-0091811E5 F - Exemption pour résidence principale -- attach -- Principal Residence
separate municipal addresses not determinative that basement occupied by son and ground floor occupied by mother were two housing units
8 November 2005 External T.I. 2005-0148091E5 F - Résidence principale-deux unités de condominium -- attach -- Principal Residence
two stacked condos connected by an interior staircase constituted two housing units
27 May 2009 Internal T.I. 2009-0310751I7 F - Usufruit d'un immeuble avant 1991 -- attach -- Principal Residence
usufructuary under usufruct created prior to 1991 was beneficial owner on his death in 2007 for principal residence exemption purposes
8 January 2010 External T.I. 2009-0344061E5 F - Crédit d'impôt pour la rénovation domiciliaire -- attach -- Principal Residence
partner can claim principal residence exemption
28 September 2010 External T.I. 2010-0375501E5 F - Triplex - Résidence principale -- attach -- Principal Residence
ordinarily inhabited and co-owned unit in a triplex can qualify
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