Section 146.01

Table of Contents

Section 146.01
Administrative Policy(1)
Subsection 146.01(1) - Definitions
Eligible Amount
Administrative Policy(1)
Subsection 146.01(1)
Regular Eligible Amount
Paragraph (b)
Administrative Policy(1)
Paragraph (e)
Administrative Policy(1)
Subsection 146.01(2)
Paragraph 146.01(2)(b)
Administrative Policy(1)
Paragraph 146.01(2)(d)
Administrative Policy(1)

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

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

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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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Words and Phrases
owner-occupied home principal place of residence

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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