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ITA Section: 45(3)

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ITA Section: 45(3)

Income Tax Folio S1-F3-C2, Principal Residence

Category: CRA Interpretations

March 23, 2017

Income Tax Folio S1-F3-C2, Principal Residence Series 1: Individuals Folio 3: Family Unit Issues Chapter 2: Principal Residence Summary This Chapter discusses the principal residence exemption,

ITA Sections: 104(4)(a), 107(2.01), 107(2), 107(4), 110.6, 110.6(19), 13(7), 220(3.2), 40(2)(b), 40(2)(c), 40(2)(g)(iii), 40(4), 40(6), 40(7.1), 40(7), 45(1), 45(2), 45(3), 45(4), 54, 54.1

Topics: Principal Residence

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ITA Section: 45(3)

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