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.
