Principal Residence

Cases

Stuart (Estate) v. Canada, 2004 DTC 6173, 2004 FCA 80

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Carlile v. The Queen, 95 DTC 5483 (FCA)

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Augart v. The Queen, 93 DTC 5205 (FCA)

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Words and Phrases
enjoyment

Fourt v. The Queen, 91 DTC 5631 (FCTD)

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Windrim v. The Queen, 91 DTC 5221 (FCTD)

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Words and Phrases
enjoyment
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Similar Statutes expropriation and tax legislation not in pari materia 30

Mintenko v. The Queen, 88 DTC 6537, [1989] 1 CTC 40 (FCTD)

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The Queen v. Yates, 83 DTC 5158, [1983] CTC 105 (FCTD), aff'd 86 DTC 6296 [1986] 2 CTC 46 (FCA)

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The Queen v. Mitosinka, 78 DTC 6432, [1978] CTC 664 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Land 91

See Also

Palardy v. The Queen, 2011 DTC 1188 [at 1050], 2011 TCC 108

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Boulet v. The Queen, 2010 DTC 1015 [at 2602], 2009 TCC 261

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Words and Phrases
housing unit
Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Land 201
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) exercise of legal entitlement not a benefit 254

Sidhu v. The Queen, 2004 DTC 2540, 2004 TCC 174

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Estate of Myrth May Stuart v. The Queen, 2003 DTC 329, 2003 TCC 171, aff'd supra.

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Words and Phrases
necessary

Low v. The Queen, 93 DTC 927 (TCC)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership 55

Lewis v. Lady Rook, [1990] BTC 9 (Ch. D.)

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Flanagan v. MNR, 89 DTC 615 (TCC)

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Williams v. Merrylees, [1987] BTC 393 (HCJ.)

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Markey v. Sanders, [1987] BTC 176 (HCJ.)

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Batey v. Wakefield, [1981] T.R. 251, [1982] 1 All E.R. 61 (C.A.)

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R. v. Gerencer (1979), 105 DLR (3d) 284, [1980] 1 S.C.R. 403

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Administrative Policy

21 June 2017 External T.I. 2017-0687961E5 - Principal residence exemption and farm property

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership purported retention of beneficial ownership of portion of non-severable parcel of land was ineffective 110

7 October 2016 APFF Roundtable Q. 2, 2016-0652841C6 F - Changement partiel d’usage - immeuble locatif et résidentiel

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(c) switch between which triplex units used for personal/family rental or 3rd-party rental did not trigger change of use 237
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(b) on sale of triplex, individual can claim exemption only for years in which particular units were used personally or by children 387

21 January 2016 Ordre des CPA du Québec Personal Taxation Roundtable Q. 9, 2016-0625141C6 F - Principal residence - duplex

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Words and Phrases
housing unit

4 March 2015 Internal T.I. 2015-0567791I7 F - Exemption résidence principale louée à un enfant

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23 June 2014 External T.I. 2014-0528271E5 F - Terrain « adjacent » à la résidence principale

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22 May 2014 External T.I. 2014-0519811E5 F - Droit d'usage au Québec pré-1991

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership usufructuary of duplex unit was de facto owner thereof 65
Tax Topics - Income Tax Act - Section 248 - Subsection 248(3) effective grandfathering of right as usufructuary which arose before 1991 155

28 August 2013 External T.I. 2013-0498701E5 - Principal Residence Exemption - Excess Land

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18 June 2013 External T.I. 2013-080951E5 -

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13 February 2013 Internal T.I. 2012-0448391I7 - Validity of late-filed election and designation

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6 February 1996 T.I. 952945 (C.T.O. "Life Leases")

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6 February 1996 T.I. 952944 (C.T.O. "Proprietary Leases")

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Income Tax Technical News, No. 7, 21 February 1996

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4 May 1995 Memorandum 950960 (C.T.O. "Principal Residence Exemption and Capital Gains")

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7 March 1995 T.I. 950030 (C.T.O. "Principal Residence and Capital Gains")

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23 February 1995 943149 (C.T.O. "Principal Residence Exemption & Capital Gains Election")

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9 February 1995 Memorandum 950255 (C.T.O. "Principal Residence Exemption")

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16 August 1994 T.I. 940581 (C.T.O. "Principal Residence")

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2 June 1994 T.I. 933453 (C.T.O. "Principal Residence for Personal Trust and Beneficiaries")

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21 January 1994 T.I. 932197 (C.T.O. "Personal Residence")

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18 September 1992 T.I. (Tax Window, No. 23, p. 3, ¶2177)

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14 March 1990 T.I. (August 1990 Access Letter, ¶1370)

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23 February 1990 T.I. (July 1990 Access Letter, ¶1347)

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Articles

Marjorie Bergeron, "Principal Residence: When Civil Law Muddles Tax Law", Canadian Tax Focus, Vol. 3, No. 2, May 2013, p. 8.

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Gene Katz, "The Principal Residence Exemption", Personal Tax Planning, 2001 Canadian Tax Journal, Vol. 49, No. 4, p. 990

Paragraph (a)

Administrative Policy

21 January 2016 Roundtable, 2016-0625161C6 F - Résidence principale habitée par un enfant

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29 August 2014 External T.I. 2014-0541901E5 - Meaning of "child" in "principal residence"

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9 July 2014 External T.I. 2014-0527591E5 F - Résidence principale

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Paragraph (c)

Administrative Policy

6 October 2017 APFF Roundtable, Q.3

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(b) no loss of bonus year if standard designation 90
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(b) no loss of bonus year if standard designation

Paragraph (c.1)

Administrative Policy

9 September 2013 External T.I. 2012-0464321E5 - Application of subsections 107(2) and 107(2.01)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2.01) specified and non-specified beneficiaries 152

Paragraph (d)

Cases

Haber v. The Queen, 83 DTC 5004, [1982] CTC 405 (FCTD)

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Paragraph (e)

Cases

Cassidy v. Canada, 2011 FCA 271

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Administrative Policy

10 June 2016 External T.I. 2015-0590371E5 F - Résidence principale - stationnement

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(b) designating condo parking space for a year does not exhaust exemption for the condo unit 158

8 December 2011 External T.I. 2011-0421051E5 - Principal residence - Bed and Breakfast

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30 September 2011 Internal T.I. 2011-038789 -

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