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Ministerial Correspondence
7 August 2009 Ministerial Correspondence 2009-0323891M4 - HRTC - Condominium - Eligible Expenditures
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. ...
Ministerial Correspondence
10 August 2009 Ministerial Correspondence 2009-0325311M4 - Eligible expenditures- home renovation tax credit
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. ...
Ministerial Correspondence
13 August 2008 Ministerial Correspondence 2009-0326581M4 - Eligible expenditures- home renovation tax credit
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. ...
Ministerial Correspondence
13 August 2009 Ministerial Correspondence 2009-0313631M4 - GST on home renovations and 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. ...
Ministerial Correspondence
7 August 2009 Ministerial Correspondence 2009-0315001M4 - Home renovation tax credit
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. ...
Ministerial Correspondence
14 September 2009 Ministerial Correspondence 2009-0333261M4 - HRTC- Pre-budget expenditures
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. ...
Ministerial Correspondence
10 September 2009 Ministerial Correspondence 2009-0333141M4 - First-time home buyers' plan
Flaherty has publicly announced that an individual will be considered a first-time home buyer if neither the individual nor the individual's spouse or common-law partner owned and lived in another home in the calendar year of the home purchase or in any of the four preceding calendar years. ...
Ministerial Correspondence
7 October 2009 Ministerial Correspondence 2009-0315391M4 - Home Renovation Tax Credit - Custom Drapery
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. ...
Ministerial Correspondence
20 November 2009 Ministerial Correspondence 2009-0315461M4 - Home Renovation Tax Credit custom window covering
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. ...
Ministerial Correspondence
9 February 2010 Ministerial Correspondence 2009-0348271M4 - Eligible expenditures- home renovation tax credit
Generally, land of 1/2 hectare (1.24 acres), including land upon which the individual's housing unit stands and any portion of the adjoining land, will be considered part of the individual's eligible dwelling if the individual owns the land. ...