Words and Phrases - "housing unit"
21 January 2016 Ordre des CPA du Québec Personal Taxation Roundtable Q. 9, 2016-0625141C6 F - Principal residence - duplex
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 unitBoulet v. The Queen, 2010 DTC 1015 [at 2602], 2009 TCC 261
basement apartment was separate from principal residence
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Words and Phrases
housing unitLocations of other summaries | Wordcount | |
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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 |