10 October 2024 APFF Financial Strategies & Instruments Roundtable, Q.9

CRA indicated that the expression “qualifying relation” in s. 122.92(1) refers only to the nephew or niece of the qualifying individual and...

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CRA noted that s. 252(2)(g) did not deem the spouse or common-law partner of a niece or nephew of a taxpayer to be a niece or nephew of the taxpayer.

An individual incurs qualifying renovation expenditures to create a secondary unit (Unit B) to house a qualifying individual. When the work is...

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A taxpayer claimed the credit for renovations to the individual’s home that met all the criteria, including that of a separate unit for the...

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