Income Tax Act — I-3.3 146.01
e 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) to persons with whom the individual was dealing at arm’s length, (II) in respect of the construction of the qualifying home or a replacement property for it, and (III) in the period that begins at the time the individual first received a designated withdrawal in respect of the qualifying home and that ends before that completion date; and (d) an amount received by an individual in a particular calendar year is deemed to have been received by the individual at the end of the preceding calendar year and not at any other time if (i) the amount is received in January of the particular year (or at such later time as is acceptable to the Minister), (ii) the amount would not be an eligible amount if this section were read without reference to this paragraph, and (iii) the amount would be an eligible amount if the definition regular eligible amount in subsection (1) were read without reference to paragraph (i) of that definition and the definition supplemental eligible amount were read without reference to paragraph (h) of that definition. (e) and (f) [Repealed, 1999, c. 22, s. 60(5)] Marriage or common-law partnership (2.1) Notwithstanding paragraph (2)(a.1), for the purposes of the definition regular eligible amount , (a) an individual, and a spouse or common-law partner of the individual, are deemed not to have an owner-occupied home in a period ending before a particular time referred to in that definition if (i) at the particular time, the individual (A) is living separate and apart from the individual’s spouse or common-law partner because of a breakdown of their marriage or common-law partnership, (B) has been living separate and apart from the individual’s spouse or common-law partner for a period of at least 90 days, and (C) began living separate and apart from the individual’s spouse or common-law partner in the calendar year that includes the particular time or any time in the four preceding calendar years, (ii) in the absence of this subsection, the individual would not be precluded from having a regular eligible amount because of the application of paragraph (f) of that definition in respect of a spouse or common-law partner (other than the spouse or common-law partner referred to in clauses (i)(A) to (C)), and (iii) where the individual has an owner-occupied home at the particular time, (A) the home is not the qualifying home referred to in that definition and the individual disposes of the home no later than the end of the second calendar year after the calendar year that includes the particular time, or (B) the individual acquires the interest, or for civil law the right, of the spouse or common-law partner in the home; and (b) if an individual to whom paragraph (a) applies has an owner-occupied home at the particular time referred to in that paragraph and the individual acquires the interest, or for civil law the right, of a spouse or common-law partner in the home, the individual is deemed for the purposes of paragraphs (c) and (d) of that definition to have acquired a qualifying home on the date that the individual acquired the interest or the right. Repayment of eligible amount (3) An individual may designate a single amount for a taxation year in a prescribed form filed with the individual’s return of income for the year if the amount does not exceed the lesser of (a) the total of all amounts (other than excluded premiums, repayments to which paragraph (b) or (d) of the definition excluded withdrawal in subsection (1) applies and amounts paid by the individual in the first 60 days of the year that can reasonably be considered to have been deducted in computing the individual’s income, or designated under this subsection, for the preceding taxation year) paid by the individual in the year or within 60 days after the end