8 January 2010 External T.I. 2009-0344061E5 F - Crédit d'impôt pour la rénovation domiciliaire -- summary under Paragraph (a)

CRA indicated that a residence held by a partnership could qualify as an "eligible dwelling" of a partner for home renovation tax credit ("HRTC"), so that it could generate a credit if ordinarily inhabited by the partner (or spouse etc. thereof) who incurred the qualifying expenditures – whereas a shareholder could not claim the credit.