16 February 2010 External T.I. 2010-0354801E5 F - CIRD - construction d'un logement -- summary under Qualifying Renovation

Will an individual who builds a home on land the individual owns from July 1 to November 30, 2009 for $100,000 be eligible for the HRTC if the individual begins living in the home on November 30, 2009 and (a) incurs additional expenses of $20,000 after moving into the home, (b) incurs no additional expenses on the land after it is built, or (c) does not move into the home until February 10, 2010? CRA indicated:

1. Yes, if the expenses incurred after November 30, 2009 to January 31, 2010 are directly attributable to qualifying renovations.
2. No, since no expenses directly attributable to qualifying renovations were incurred after November 30, 2009.
3. No, the housing unit is not an eligible dwelling.