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Solar PV panels would be considered enduring in nature and integral to the eligible dwelling. ... In general, a housing unit is considered to be eligible as an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ...

In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ... These hot tubs are generally not considered portable. You can find more information on the HRTC on the Canada Revenue Agency Web site at www.cra.gc.ca/hrtc and on the Government of Canada's Action Plan Web site at www.actionplan.gc.ca/grfx/docs/HRTC_eng.pdf. ...

In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ... These hot tubs are generally not considered portable. In addition, the purchase and installation of a pool liner will qualify for the HRTC. ...

In general, a housing unit is considered to be eligible to be an individual's principal residence if it is owned by the individual and ordinarily inhabited by the individual, his or her spouse or common-law partner, or his or her children. ... Generally, the land that is considered to form part of the eligible dwelling cannot exceed a half-hectare (1.24 acres). ...

For example, a mobile home would be considered a building if the wheels, the trailer hitch, brakes and emergency lights are removed and the unit is affixed to cement pads on the ground and services, such as hydro and water, are installed. ...

Position: Window coverings, such as blinds, shutters, and shades, that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures- items that have become part of the home,- and therefore qualify for the HRTC. ... Window coverings such as blinds, shutters, and shades, that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures-items that have become part of the home-and therefore qualify for the HRTC. ...

A seat bidet or hand-held bidet will be considered to be permanent if it is connected to the dwelling's water supply and attached to the dwelling's permanent bathroom fixtures. ...

Expenditures for lot grading and constructing permanent flood barriers also qualify, if this work was done on land that is considered part of the individual's eligible dwelling. Land of 1/2 hectare (1.24 acres) that includes the land upon which an individual's housing unit stands and any portion of the adjoining land is generally considered part of the individual's eligible dwelling. ...

Reasons: The taxpayer previously sold all of his XXXXXXXXXX shares when the settlement payment was received so he is considered to have received additional proceeds of disposition. ... Since you no longer owned any of your XXXXXXXXXX shares when you received the settlement payment, you are considered to have received additional proceeds of disposition. ...

In general, a debt obligation would be considered to be fully secured if the value of the real or immovable property pledged by the borrower to the lender in the event of default is sufficient to cover the full amount of the principal and interest outstanding on the loan. ... Whether a debt obligation would be considered to be “fully secured” at a particular time is a question of fact. ...