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

8 January 2010 External T.I. 2009-0344061E5 F - Crédit d'impôt pour la rénovation domiciliaire

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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

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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

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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

Qualifying Expenditure

Administrative Policy

13 April 2010 External T.I. 2010-0358941E5 F - CIRD - franchise

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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

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20 November 2009 External T.I. 2009-0332351E5 F - Crédit d'impôt pour la rénovation domiciliaire

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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

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Qualifying Renovation

Administrative Policy

16 February 2010 External T.I. 2010-0354801E5 F - CIRD - construction d'un logement

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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

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13 January 2010 External T.I. 2010-0353221E5 F - CIRD - Réparations

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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