Section 118.04

Subsection 118.04(1)

Eligible Dwelling

Paragraph (a)

Administrative Policy

3 May 2010 External T.I. 2010-0358881E5 F - CIRD - construction d'un logement

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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

Paragraph (b)

Administrative Policy

28 June 2010 External T.I. 2010-0357081E5 F - Crédit d'impôt pour la rénovation domiciliaire

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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