23 September 2010 External T.I. 2010-0364711E5 F - Résidence principale -- attach -- Principal Residence
basement apartment with independent entrance and separate municipal address was a separate housing unit
Principal Residence
Denis v. Agence du revenu du Québec, 2019 QCCQ 6708 -- attach -- Principal Residence
three units in triplex were not integrated and did not form one housing unit
11 October 2019 APFF Roundtable Q. 2, 2019-0812611C6 F - Résiliation d'un bail - Lease cancellation -- attach -- Principal Residence
lease termination payment received by tenant was eligible for principal residence exemption
5 November 2012 External T.I. 2012-0445241E5 F - 54 et 40(2)b) -- attach -- Principal Residence
whether a duplex is a single housing unit turns on the degree of independence v. integration of the two units
22 May 2014 External T.I. 2014-0519811E5 F - Droit d'usage au Québec pré-1991 -- attach -- Principal Residence
usufructuary of duplex unit (with her right acquired pre-1991) entitled to claim principal residence exemption on post-1991 disposition
21 June 2017 External T.I. 2017-0687961E5 - Principal residence exemption and farm property -- attach -- Principal Residence
a non-severable parcel of farming land could not have two beneficial owners of the principal residence and farming portions thereof
4 March 2015 Internal T.I. 2015-0567791I7 F - Exemption résidence principale louée à un enfant -- attach -- Principal Residence
house leased to son with CCA claimed can be designated as principal residence
S1-F3-C2 - Principal Residence -- attach -- Principal Residence
7 October 2016 APFF Roundtable Q. 2, 2016-0652841C6 F - Changement partiel d’usage - immeuble locatif et résidentiel -- attach -- Principal Residence
triplex contained separate housing units
21 January 2016 Ordre des CPA du Québec Personal Taxation Roundtable Q. 9, 2016-0625141C6 F - Principal residence - duplex -- attach -- Principal Residence
interior access door to other unit in duplex occupied by elderly parent, and meal sharing, not sufficient to render as one housing unit
Pages
