Section 118.05

Subsection 118.05(1)

Qualifying Home

Administrative Policy

2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.8, 2016-0674851C6 F - HBTC - Acquisition by way of gift

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Paragraph (a)

Administrative Policy

11 October 2019 APFF Financial Strategies and Instruments Roundtable, Q.2

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (f) widow who had resided in the home of her deceased husband could access the HBP program to purchase a condo or acquire his home from estate 221

Subsection 118.05(3)

Administrative Policy

2 April 2013 External T.I. 2013-0478221E5 F - CIAPH - acquisition pour une somme nominale

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