Words and Phrases - "vacant possession"

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

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