Subsection 118.04(1)
Eligible Dwelling
Paragraph (a)
Administrative Policy
3 May 2010 External T.I. 2010-0358881E5 F - CIRD - construction d'un logement
An individual purchased land in June 2009 and contracted to have a home constructed, which was completed in mid-November, 2009, at which point the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | individual is considered to be owner of home that is being constructed as soon as it is habitable | 89 |
8 January 2010 External T.I. 2009-0344061E5 F - Crédit d'impôt pour la rénovation domiciliaire
CRA indicated that a residence held by a partnership could qualify as an "eligible dwelling" of a partner for home renovation tax credit ("HRTC"),...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 54 - Principal Residence | partner can claim principal residence exemption | 71 |
| Tax Topics - General Concepts - Ownership | partner is “owner” of partnership property for principal residence exemption purposes | 30 |
8 January 2010 External T.I. 2009-0349721E5 F - Crédit d'impôt pour la rénovation domiciliaire
Can a residence owned by a partnership qualify as an eligible dwelling for the purposes of the home renovation tax credit ("HRTC")? CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | partner implicitly treated as owning partnership property | 32 |
Paragraph (b)
Administrative Policy
28 June 2010 External T.I. 2010-0357081E5 F - Crédit d'impôt pour la rénovation domiciliaire
Can an individual claim the HRTC where the individual acquired the home during the eligible period, incurred qualifying expenditures and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 252 - Subsection 252(3) | HRTC administrative exception that separated spouses are not treated as spouses | 177 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense | home renovation expenses generally considered to be incurred by the individual even where reimbursed by insurance company | 149 |
Qualifying Expenditure
Administrative Policy
15 July 2009 External T.I. 2009-0315221E5 F - Crédit d'impôt pour la rénovation domiciliaire
Regarding the eligibility for the home renovation tax credit ("HRTC") of the costs of a septic tank and the work to instal a leaching bed, and...
13 April 2010 External T.I. 2010-0358941E5 F - CIRD - franchise
An individual, covered by an insurance policy, carried out renovation work following water damage in the spring of 2009 and thereafter was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense | expense generally incurred by taxpayer even where reimbursed by insurance company | 115 |
7 December 2009 External T.I. 2009-0346821E5 F - Crédit d'impôt pour la rénovation domiciliaire
Regarding the eligibility for the HRTC of expenditures made or incurred by a syndicate of co-owners during the eligible period to acquire property...
20 November 2009 External T.I. 2009-0332351E5 F - Crédit d'impôt pour la rénovation domiciliaire
CRA indicated that “the amount of qualifying expenditures eligible for the HRTC includes GST and QST” and that, in the case of renovations by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | cost of renovation includes GST/HST | 18 |
2 November 2009 External T.I. 2009-0317681E5 F - Crédit d'impôt pour la rénovation domiciliaire
An individual plans to renovate the kitchen, bathroom and reconfigure the dimensions of certain rooms in the individual’s principal residence in...
Qualifying Renovation
Administrative Policy
16 February 2010 External T.I. 2010-0354801E5 F - CIRD - construction d'un logement
Will an individual who builds a home on land the individual owns from July 1 to November 30, 2009 for $100,000 be eligible for the HRTC if the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | individual is considered to become owner of home in construction when it becomes habitable | 67 |
4 February 2010 External T.I. 2009-0350671E5 F - CIRD - coûts de démolition et de reconstruction
The costs of completely demolishing a residence and of rebuilding it were not eligible expenses for the purposes of the home renovation tax credit...
13 January 2010 External T.I. 2010-0353221E5 F - CIRD - Réparations
Would repair expenses such as a minor repair to a broken front door lock, a major repair of a part of a garage door motor, a repair of a wall...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense | repairing a lock, plumbing or parking lot surface is of an enduring nature | 144 |