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Tax Interpretations
Canadian tax interpretations and transactional implications
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Elhav – Tax Court of Canada finds that the taxpayer’s son sleeping at the new condo for 2 ½ months satisfied the 1st-occupant test in ETA s. 254(2)(g), but not the intention for a primary place of residence under s. 254(2)(b)
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(Your name) has forwarded "Elhav – Tax Court of Canada finds that the taxpayer’s son sleeping at the new condo for 2 ½ months satisfied the 1st-occupant test in ETA s. 254(2)(g), but not the intention for a primary place of residence under s. 254(2)(b)" - Tax Interpretations
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