Principal Residence

Principal residence
IT 120 Principal Residence
IT 325 Tsfs after separation, divorce etc.
IT403 Options on real estate
IT437 Ownership of Property (Principal Residence)
TI-001 Sale of residence by owner/builder
Rental income
Forms
T2091(IND) Desitnation of a Property
T2091(IND) - WS Principal Residence Worksheet
T1255 Designation by legal rep of deceased
T1079 Designation by personal trust
T1079WS Principal Residence Worksheet
Income Tax Act and Regulations
S. 40(2)(b)
S. 45(2) election for 4 years
S. 45(3) and (4) election where change in use
S. 54 designation of principal residence
S.54.1 Exception re S.45(2)
S. 107(2.01) Beneficially interested
Reg 2300

 S. 40(2)(c)(ii)

Reg 2301

 

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