Words and Phrases - "vacant possession"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

7 January 2016 External T.I. 2015-0610201E5 F - HBP-Acquisition of a condominium unit

Summary Under
Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(2) - Paragraph 146.01(2)(b)
meaning of vacant possession

After referencing the vacant possession test, CRA stated (TaxInterpretations translation):

[W]hen the individual receives the keys to the unit,...

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Words and Phrases
vacant possession
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Self-Contained Domestic Establishment elf-contained domestic establishment has restricted access and a kitchen, bathroom and sleeping space 73