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I-3 - Taxation Act
Section 1029.8.165
Disposition versions
1029.8.165. For the purpose of determining the amount that an individual is deemed to have paid to the Minister for a taxation year under section 1029.8.164 in relation to an eligible home of the individual, for any period between 24 April 2014 and 1 July 2015 throughout which the individual owns an intergenerational home that is the individual’s principal place of residence, each independent dwelling built in the home is deemed to be a separate eligible home of the individual, if the individual so elects in the prescribed form referred to in the first or second paragraph of section 1029.8.164.
Where more than one individual owns an intergenerational home and the home is the principal place of residence of those individuals, the election referred to in the first paragraph and made by one of them is deemed to have been made by each of the other owners.
For the purposes of this section, an intergenerational home includes a home in respect of which work described in subparagraph xv of paragraph a of the definition of “recognized home renovation work” in section 1029.8.159 is carried out.
