Words and Phrases - "housing unit"

a
69
b
33
c
53
d
38
e
30
f
23
g
13
h
10
i
56
j
2
k
2
l
22
m
41
n
21
o
32
p
65
q
1
r
57
s
65
t
39
u
10
v
8
w
12
y
1

21 January 2016 Ordre des CPA du Québec Personal Taxation Roundtable Q. 9, 2016-0625141C6 F - Principal residence - duplex

Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence
interior access door to other unit in duplex occupied by elderly parent, and meal sharing, not sufficient to render as one housing unit
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Words and Phrases
housing unit

Boulet v. The Queen, 2010 DTC 1015 [at 2602], 2009 TCC 261

Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence
basement apartment was separate from principal residence
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Words and Phrases
housing unit
Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Land binding NAL agreement suppressed land's FMV 217
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) benefit conferred when shareholder receives unconditional right thereto, rather than when such right subsequently exercised 356