Section 146.01

Table of Contents

Section 146.01
Administrative Policy(1)
Subsection 146.01(1) - Definitions
Eligible Amount
Administrative Policy(2)
Regular Eligible Amount
Paragraph (a)
Administrative Policy(1)
Paragraph (b)
Administrative Policy(1)
Paragraph (f)
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)
Subsection 146.01(3)
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

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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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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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

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