14 April 2010 External T.I. 2010-0356901E5 F - RAP- Rétroactivité -- summary under Paragraph (e)

Before indicating that on the submitted facts, the correspondent did not qualify under para. (e). CRA stated:

We are of the view that the nullification of the sale of an immovable under Article 1422 of the Civil Code of Quebec means that the purchaser of the immovable is not considered to have been the owner for the purposes of the HBP.

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Topic
Income Tax Act - s. 146.01(1) - Regular Eligible Amount - (e)
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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