19 May 2010 External T.I. 2010-0357071E5 F - Crédit d'impôt pour l'achat d'une 1e habitation -- summary under Subparagraph (a)(ii)

Could the HBTC be claimed for an individual’s purchase of a home in July 2009 that would be the individual’s principal place of residence where the individual already owns a home that is not the individual’s principal place of residence? CRA responded:

[W]here a home is not occupied as a principal place of residence … ownership of that residence does not disqualify the individual from the HBTC.