Words and Phrases - "principal place of residence"
31 December 2024 External T.I. 2021-0885741E5 F - CIAPH - habitation admissible
s. (a)(ii) tested re occupancy as a “principal place of residence,” irrespective of whether the home was inside or outside Canada
Can an individual can claim the first-time home buyers’ tax credit (“FTHBTC") if the individual owned a home outside Canada and occupied it...
Words and Phrases
principal place of residence| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.05 - Subsection 118.05(1) - Qualifying Home - Paragraph (a) - Subparagraph (a)(iii) | s. (a)(iii) inapplicable if no spouse or common-law partner at the time of home acquisition | 32 |
23 January 2003 External T.I. 2002-0161405 F - COUT DE TRANSPORT DU CONJOINT
presence of employee’s spouse at the special work site would not be decisive of their off-site home not being the employee’s “principal place of residence”
An employee worked temporarily at a special work site and kept a self-contained domestic establishment elsewhere, which remained at his disposal....
Words and Phrases
principal place of residence| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) | transportation costs could include those of a spouse staying with the employee at the special work site | 107 |
18 February 2003 External T.I. 2003-0182325 F - RAP LIEN PRINCIPAL DE RESIDENCE
Summary Under
Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(2) - Paragraph 146.01(2)(a.1)individual co-owning a residence that was leased to her and spouse was disqualified if it was used as her principal place of residence, i.e., it had exclusive kitchen, bathroom and bedroom
A couple (Mr. and Ms. X), currently live in an apartment which they rent from the co-owners, who include Ms. X. Can they avail themselves of the...
Words and Phrases
principal place of residence14 June 2013 External T.I. 2013-0477881E5 F - Régime d'accession à la propriété
Summary Under
Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (e)use of U.S. home as principal place of residence would also disqualify
Can an individual who had already owned a home in the U.S withdraw an amount from an RRSP under the home buyers’ program? After stating that...