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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. ...

This determination may be affected if the value of the compensation can no longer reasonably be considered to be nominal 2009-032333 XXXXXXXXXX Brenda White 519-645-5454 December 1, 2009 Dear XXXXXXXXXX: Re: Golf Marshalls This is in response to your letter of May 1, 2009 inquiring about the taxability of compensation provided to golf marshals. ... To be considered nominal, the compensation paid to the individual must generally be significantly less in comparison to what it would have cost to have the same duties performed by a regular employee or independent contractor. ...

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. ...

B) Whether the taxpayer would be considered to have received a taxable employment benefit under 6(1)(a) of the Act if his employer were to compensate the taxpayer for not being able to take advantage of the free rent. ... You also ask whether the taxpayer would be considered to have received a taxable employment benefit under paragraph 6(1)(a) of the Act if his employer were to compensate the taxpayer for not being able to take advantage of the free rent. ...

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. ...