11 October 2013 APFF Roundtable, 2013-0495621C6 F - Changement usage - Duplex -- summary under Subsection 45(2)

Is a duplex or triplex a single property (subject to the land-building allocation) for purposes of ss. 45(2) and (3)? CRA responded (TaxInterpretations translation):

...If there is a single property under the private law…there is a single property for purposes of section 45.

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