Income Tax Act — I-3.3 146.01
dual or the specified disabled person entered into an agreement in writing before the particular time for the acquisition of the qualifying home or with respect to its construction, (d) either (i) the individual or the specified disabled person acquires the qualifying home (or a replacement property for it) after 1998 and before the completion date in respect of the amount, or (ii) the individual dies before the end of the calendar year that includes the completion date in respect of the amount, (e) none of the individual, the spouse or common-law partner of the individual, the specified disabled person or the spouse or common-law partner of that person acquired the qualifying home more than 30 days before the particular time, (f) either (i) the individual or the specified disabled person acquired the qualifying home before the particular time and the individual is resident in Canada at the particular time, or (ii) the individual is resident in Canada throughout the period that begins at the particular time and ends at the earlier of the time of the individual’s death and the earliest time at which (A) the individual acquires the qualifying home or a replacement property for it, or (B) the specified disabled person acquires the qualifying home or a replacement property for it, (g) the total of the amount and all other eligible amounts received by the individual in the calendar year that includes the particular time does not exceed $60,000, and (h) the individual’s HBP balance at the beginning of the calendar year that includes the particular time is nil. ( montant admissible supplémentaire ) Special Rules (2) For the purposes of this section, (a) an individual shall be considered to have acquired a qualifying home if the individual acquired it jointly with one or more other persons; (a.1) an individual shall be considered to have an owner-occupied home at any time where, at that time, the individual owns, whether jointly with another person or otherwise, a housing unit or a share of the capital stock of a cooperative housing corporation and (i) the housing unit is inhabited by the individual as the individual’s principal place of residence at that time, or (ii) the share was acquired for the purpose of acquiring a right to possess a housing unit owned by the corporation and that unit is inhabited by the individual as the individual’s principal place of residence at that time; (b) except for the purposes of paragraphs (d) and (g) of the definition regular eligible amount and paragraphs (e) and (f) of the definition supplemental eligible amount in subsection (1), where an individual agrees to acquire a condominium unit, the individual shall be deemed to have acquired it on the day the individual is entitled to immediate vacant possession of it; (c) except for the purposes of subparagraph (g)(ii) of the definition regular eligible amount and subparagraph (f)(ii) of the definition supplemental eligible amount , an individual or a specified disabled person in respect of the individual is deemed to have acquired, before the completion date in respect of a designated withdrawal received by the individual, the qualifying home in respect of which the designated withdrawal was received if (i) neither the qualifying home nor a replacement property for it was acquired by the individual or the specified disabled person before that completion date, and (ii) either (A) the individual or the specified disabled person (I) is obliged under the terms of a written agreement in effect on that completion date to acquire the qualifying home (or a replacement property for it) on or after that date, and (II) acquires the qualifying home or a replacement property for it before the day that is one year after that completion date, or (B) the individual or the specified disabled person made payments, the total of which equalled or exceeded the total of all designated withdrawals that were received by the individual in respect of the qualifying home, (I) t