Income Tax Act — I-3.3 146.01
r acquired the qualifying home more than 30 days before the particular time, (e) the individual did not have an owner-occupied home in the period (i) that began at the beginning of the fourth preceding calendar year that ended before the particular time, and (ii) that ended on the 31st day before the particular time, (f) the individual’s spouse or common-law partner did not, in the period referred to in paragraph (e), have an owner-occupied home (i) that was inhabited by the individual during the spouse’s or common-law partner’s marriage or common-law partnership to the individual, or (ii) that was a share of the capital stock of a cooperative housing corporation that relates to a housing unit inhabited by the individual during the spouse’s or common-law partner’s marriage or common-law partnership to the individual, (g) the individual (i) acquired the qualifying home before the particular time and is resident in Canada at the particular time, or (ii) 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 the individual acquires the qualifying home or a replacement property for it, (h) 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 (i) the individual’s HBP balance at the beginning of the calendar year that includes the particular time is nil; ( montant admissible principal ) replacement property for a particular qualifying home in respect of an individual, or of a specified disabled person in respect of the individual, means another qualifying home that (a) the individual or the specified disabled person agrees to acquire, or begins the construction of, at a particular time that is after the latest time that the individual made a request described in the definition designated withdrawal in respect of the particular qualifying home, (b) at the particular time, the individual intends to be used by the individual or the specified disabled person as a principal place of residence not later than one year after its acquisition, and (c) none of the individual, the individual’s spouse or common-law partner, the specified disabled person or that person’s spouse or common-law partner had acquired before the particular time; ( bien de remplacement ) specified disabled person , in respect of an individual at any time, means a person who (a) is the individual or is related at that time to the individual, and (b) would be entitled to a deduction under subsection 118.3(1) in computing tax payable under this Part for the person’s taxation year that includes that time if that subsection were read without reference to paragraph (c) of that subsection; ( personne handicapée déterminée ) supplemental eligible amount of an individual means an amount received at a particular time by the individual as a benefit out of or under a registered retirement savings plan if (a) the amount is received pursuant to the individual’s written request in a prescribed form identifying a specified disabled person in respect of the individual and setting out the location of a qualifying home (i) that has begun to be used by that person as a principal place of residence, or (ii) that the individual intends to be used by that person as a principal place of residence not later than one year after its first acquisition after the particular time, (b) the purpose of receiving the amount is to enable the specified disabled person to live (i) in a dwelling that is more accessible by that person or in which that person is more mobile or functional, or (ii) in an environment better suited to the personal needs and care of that person, (c) the individual 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