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

In the context of a general inquiry on the home renovation tax credit, CRA stated:

In the situation where an individual builds the individual’s housing unit on land owned by the individual, it is generally the CRA's view that the individual will be considered to own a housing unit for HRTC purposes as soon as the housing unit is habitable.