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posted May 17, 2020 2:31:38 AM

Can a foreign property be designated as Principal Residence? How is "ordinarily inhabited" defined?

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Moderator
Jan 18, 2023 4:13:59 PM

Yes, a foreign property be designated as Principal Residence. This Canada Revenue Agency (CRA) page discusses the ordinarily inhabited rule: https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-3-family-unit-issues/income-tax-folio-s1-f3-c2-principal-residence.html#toc5