Words and Phrases - "vacant possession"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

7 January 2016 External T.I. 2015-0610201E5 F - HBP-Acquisition of a condominium unit

Summary Under
Tax Topics - Income Tax Act - Section 146.01 - Subsection 146.01(2) - Paragraph 146.01(2)(b)
meaning of vacant possession

After referencing the vacant possession test, CRA stated (TaxInterpretations translation):

[W]hen the individual receives the keys to the unit, and the time at which it is agreed with the vendor that the individual can move in, are key factors.

Words and Phrases
vacant possession