7 January 2016 External T.I. 2015-0610201E5 F - HBP-Acquisition of a condominium unit -- summary under Paragraph 146.01(2)(b)

After referencing the vacant possession test, CRA stated (TaxInterpretations translation):

[W]hen the individual receives the keys to the unit, and the time at which it is agreed with the vendor that the individual can move in, are key factors.

Topics and taglines
Topic
Income Tax Act - s. 146.01(2)(b)
Tagline
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
389890
Words and phrases
vacant possession
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
389891
Extra import data
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