Words and Phrases - "primary place of residence"

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Underused Housing Tax Notice UHTN6 Exemption for Primary Place of Residence February 2023

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Underused Housing Tax Act - Section 6 - Subsection 6(8)

Determination of primary place of residence

What is a primary place of residence

The CRA has guidelines and criteria under the goods and services...

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Words and Phrases
primary place of residence

GST/HST Policy Statement P-228 Primary Place of Residence 30 March 1999

Summary Under
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b)
Summary of listed factual indicia
  1. Address listed for mailing, tax return, voting, school tax and telephone purposes.
  2. Location of personal...

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Words and Phrases
primary place of residence

Parthiban v. The Queen, 2017 TCC 30 (Informal Procedure)

Summary Under
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b)
a UK visitor acquired a new home in Ontario as his principal place of residence

The Appellant and his wife were U.K. citizens and passport holders who sold their U.K. home, moved to Canada in 2011 with the status of visitors,...

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Words and Phrases
primary place of residence