principal place of residence

Can an individual can claim the first-time home buyers’ tax credit (“FTHBTC") if the individual owned a home outside Canada and occupied it during the four-year period referred to in s. (a)(ii) of the definition of “qualifying home” in s. 118. 05(1)? CRA responded:

An employee worked temporarily at a special work site and kept a self-contained domestic establishment elsewhere, which remained at his disposal. His spouse came to live with him at the special work site. The employer reimbursed the employee's board and lodging at the special work site and the airfare costs of the employee and his spouse to travel periodically to their home away from the special work site, which occurred 4 or 5 times a year.

A couple (Mr. and Ms. X), currently live in an apartment which they rent from the co-owners, who include Ms. X. Can they avail themselves of the HBP rules for the purchase of a new residence? In responding negatively, CCRA first noted that s. 146.01(2)(a.1) provided that a joint owner of a housing unit is deemed to have an owner-occupied housing unit if the housing unit is inhabited by the individual as the individual’s principal place of residence at that time, and then stated:

Can an individual who had already owned a home in the U.S withdraw an amount from an RRSP under the home buyers’ program? After stating that “where an individual owning a home has lived in it as the principal place of residence, we consider that the individual owned the home as an owner-occupant” and referring to the discussion in Income Technical News No. 31 of the meaning of “principal place of residence,” CRA stated:

The fact that the home was located in the United States does not alter this opinion.