Administrative Policy
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 |
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 (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)
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 possessionParagraph 146.01(2)(d)
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 |