Section 146.01

Administrative Policy

3 April 1992 T.I. (Tax Window, No. 18, p. 23, ¶1865)

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Subsection 146.01(1) - Definitions

Eligible Amount

Administrative Policy

14 June 2012 External T.I. 2012-0443711E5 F - RAP - Annulation de la vente de l'immeuble

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date subsequent court-ordered voiding of home purchase did not retroactively void satisfaction of the HBP conditions at home purchase time 87

29 September 1994 Memorandum (C.T.O. "First-time Home buyer under Home Buyers' Plan")

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Regular Eligible Amount

Paragraph (a)

Administrative Policy

25 February 2011 External T.I. 2010-0387991E5 F - RAP, intention, lieu principal de résidence

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(3) timing of HBP balance reduction 135

Paragraph (b)

Administrative Policy

28 September 2010 External T.I. 2010-0370831E5 F - RAP, acquisition par donation

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Paragraph (f)

Administrative Policy

11 October 2019 APFF Financial Strategies and Instruments Roundtable Q. 2, 2019-0811881C6 F - HBP/HBTC - Death of a spouse

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.05 - Subsection 118.05(1) - Qualifying Home - Paragraph (a) widow who had resided in the home of her deceased husband could access the first-time home buyer’s credit 163

Subsection 146.01(1)

Regular Eligible Amount

Paragraph (b)

Administrative Policy

11 February 2015 External T.I. 2014-0550871E5 F - RAP situation particulière

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Paragraph (e)

Administrative Policy

14 June 2013 External T.I. 2013-0477881E5 F - Régime d'accession à la propriété

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Subsection 146.01(2)

Paragraph 146.01(2)(b)

Administrative Policy

7 January 2016 External T.I. 2015-0610201E5 F - HBP-Acquisition of a condominium unit

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Words and Phrases
vacant possession

Paragraph 146.01(2)(d)

Administrative Policy

5 October 2018 APFF Financial Strategies and Instruments Roundtable Q. 8, 2018-0761541C6 F - HBP withdrawals straddling two calendar years

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Subsection 146.01(3)

Administrative Policy

25 February 2011 External T.I. 2010-0387991E5 F - RAP, intention, lieu principal de résidence

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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 (a) test is one of intention at withdrawal time and not whether closing actually occurred 130