Words and Phrases - "principal place of residence"

82
43
75
50
36
31
17
13
70
2
2
30
51
25
38
79
2
73
85
44
14
8
20
2
1

23 January 2003 External T.I. 2002-0161405 F - COUT DE TRANSPORT DU CONJOINT

presence of employee’s spouse at the special work site would not be decisive of their off-site home not being the employee’s “principal place of residence”

An employee worked temporarily at a special work site and kept a self-contained domestic establishment elsewhere, which remained at his disposal....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) transportation costs could include those of a spouse staying with the employee at the special work site 107

18 February 2003 External T.I. 2003-0182325 F - RAP LIEN PRINCIPAL DE RESIDENCE

individual co-owning a residence that was leased to her and spouse was disqualified if it was used as her principal place of residence, i.e., it had exclusive kitchen, bathroom and bedroom

A couple (Mr. and Ms. X), currently live in an apartment which they rent from the co-owners, who include Ms. X. Can they avail themselves of the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

14 June 2013 External T.I. 2013-0477881E5 F - Régime d'accession à la propriété

use of U.S. home as principal place of residence would also disqualify

Can an individual who had already owned a home in the U.S withdraw an amount from an RRSP under the home buyers’ program? After stating that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.